irock! EZMP3 Player - 128MB Built-in SD Card Slot - Upgradeable to 2.0 GB $25.99

EZMP3 is designed with simplicity and flexibility in mind. 128MB of built-in memory holds more then 30 songs. Add MMC/SD memory cards in capacities up to 2GB and carry more than 500 songs! Simple, straightforward operation with no software to install for Windows 2000/XP and Mac OSX (v10.1 or later). irock! do you?

Buy.com is carrying this MP3 Player for $25.99