Posted before, but now back down to just £24.99 including delivery, the SanDisk Sansa m240 with 1Gb of storage space...
# Lightweight flash memory digital audio player--weighs just 1.5 ounces
# 1 GB memory holds 16 hours of MP3 and 32 hours of WMA audio
# Microsoft PlaysForSure support for compatibility with wide range of online stores and subscription services
# Built-in microphone and voice recorder
# Powered by single AAA battery, for up to 19 hours of usage