dapreview is a good site. It's basically engadget for DAPs and PMPs.
Archos makes decent players as well, although I'm holding out for the iStation V43, which should be reaching the states in a couple months. Does anyone here have connections in Korea that could get me one of these things?
Personally, I recommend the Archos Gmini400/402/402cc. I know you say they don't need video/photo, but you'll find that you can get devices in the iPod category that have these features anyway for the same amount of money, so why not have it? Apple's way behind in this area, and the GMini has had the iPod beaten in features for over a year now (it was Engadget's gadget and MP3 player of the year for 2004, well before the iPod had half-assed video).
Check out the
GMini 40x line. Basically the 402 replaced a CF slot for USB host (which could still accept card readers), and smoothed out some other features. The 402cc adds a small camera to the back of the device for recording low-res photos and video.
I'd recommend the 400 to your friend. It's the least expensive, and I like the built-in CF slot.