MP3 Player for Christmas Present

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.

Yes- the NexBlack has been discontinued and (for now) it seems that the ebay seller who was selling off a few of the factory-completed-but-not-packaged players has no more to sell.
I'm sure there are others out there, though.

Do an eBay search for "iPod 4th generation refurbished" and you'll find dozens of these at $64.95. These are being marketed by the Best Buy electronics chain store. I bought one and have been very happy with it.

tanstaafl.

Overstock.com is also probably worth a look.

http://www.overstock.com/Electronics/MP3-Players-iPods/2168/cat.html

Wow there are a lot of MP3 players out there now. Thanks for the link.

Thanks I didn't think iPods were down that low yet. I have a snipe in on one for tonight.

Thanks, I got one of these and it worked out well. Except I had to buy a UBS charger since my PC apparently doesn't have enough power.

However I did get scammed on a flash drive on eBay. Hopefully Paypal will come through for me.