Cowon iAudio U2 1GB Portable Digital Music MP3 Player w/Built-in FM Radio & Voice Recording (Mfr# U21024BL) $132.99

JetAudio's iAudio U2 is one versatile MP3 player and recorder. The device sports 1 GB internal flash memory for about 8.5 hours of 128 kbps digital audio playback or recording--its direct MP3 encoding is perfect for generating digital files from your analog formats like LPs, cassettes, and VHS tape. Encode the files with the U2, then download them directly to your PC or external hard drive for future listening. And with the U2's high-speed USB 2.0 interface, you'll enjoy download speeds of up to 20 Mbps and impressive 25 Mbps transfers when uploading files to the device!

Amazon.com is carrying this 1GB MP3 Player for only $132.99 + Free Shipping!