Next cheapest I can find is around £111 for this 4GB version.
This lightweight MP3 Player has a heavy portfolio including an innovative touch screen, FM radio receiver, and built-in speakers. The K5 enables you to share your music experience with others. A mini boom box, this revolutionary MP3 player defies engineering forces of nature by squeezing a high-end music player complete with a slide-out speaker into a slim compact form.
Digital player / radio - flash based * Flash Memory - 4GB * Enclosure Colour - Black
Dimensions (WxDxH) - 9.8 cm x 4.8 cm x 1.8 cm * Weight - 106 g * Output Power - 40 mW
Supported Digital Audio Standards - WMA, MP3 * Built-in Display - Colour, 128 x 160, 1.71" - OLED * Built-in clock - Yes
Radio tuner - digital radio tuner,FM,30 presets * Speaker(s) - 2 x right/left channel speaker - built-in - 750 mW - 400 - 20000 Hz
Headphones - Speakers - binaural - stereo * PC Interface - Hi-Speed USB * Battery - Player rechargeable lithium polymer - 830 mAh