Visual Land 1 GB MP3 WMA FM DVR Player VL-540 Red
The description says it plays WAV format.  Don't believe it.  It only supports MP3 and WMA.  Also, because of its physical design, you can't plug it in to the wall charger and play it at the same time.  The menu system is wacky.  It works, but it is not intuitive and you have to fidget with it a lot to make it work.  On the up side, it does actually play music and the sound quality is good.    In summary: it is cheap, and you are basically getting what you pay for.