Buslink USB Hi Speed MP3 Player with 512MB Flash Drive - MP3-PBD512 $39.99

The new Buslink Musica MP3 player is so small and lightweight you will hardly know its there. Play up to 9 hours on the rechargeable battery. Unit charges in PC USB port. You can store up to 16 hours of quality audio in WMA format or 8 hours with MP3 format. Use it for data files too. Its plug and play and PC/Mac compatible.

Buy.com is carrying this 512MB Flash Drive / MP3 Player for $39.99