$20 drop. Amazon.com has a Frontier Labs Nex iA 256MB Mp3 Player with FM Radio & Voice Recorder for $39.88 after $30 rebate with Free Shipping.
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- 5-band user programmable equalizer with 5 preset sound modes: Jazz, Rock, Classic, Dance & Latin n
- Compliance with ID3 tags – Plays bit-rates up to 320 kbps & VBR for MP3 n
- Smart Play functions: Normal, Repeat & Shuffle n
- Solid state construction with no moving parts n
- Uses Removable CompactFlash or Microdrive Memory Cards