Amazon.com has a Panasonic SL-MP70 CD/MP3 Player with Headphones for $49.99 with Free Shipping.
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- Thin, round-form design for optimal portability with 2-line, 10-character dot-matrix display on top cover n
- Plays standard CD, audio CD-R, audio CD-RW, and MP3/WMA CD (supports ID3 tags) n
- Includes stylish over-ear headphones n
- Up to 48 hours of MP3 playback from 2 AA batteries (not included)