Shop4Tech.com has a BUSLink 512MB MP3 Player w/ Flash Drive & Voice Recorder for $69.29 plus shipping.
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- Enjoy up to 15 hours of digital music with a single AAA battery with 100% skip proof music! This little mp3 player also doubles and triples as a USB flash drive and a digital voice recorder. Rugged design and crystal clear backlit-LCD display. Take it anywhere to listen to music, store data, and take quick voice notes.