My daughter has had an iRiver for about a 1 and ½ years now (I got it for her for her birthday). After about a half a dozen head phones and plenty of abuse it’s about done.

I'm looking to spend under $100. It would be nice if it took AAA batteries (we use multiple rechargeables) and had around 20 gig of permanent memory or removable upgradeable memory (CF,SD..etc)

Any suggestions?

I like the Nexblack player mentioned elsewhere here but I understand they have been discontinued.