Audiovox 128MB MP3 Player - SMP3330-128S
I purchased this MP3 player to be able to listen to various sermons and other spoken word recordings primarily.  For this, it functions excellently.  A previous reviewer complained about the sound quality, and I would suggest that is more the result of the headphones you choose to use with it than anything else.  Certainly the ones it comes with are not high quality - but hey, what were you expecting for under $50?  If you pop in some better quality headphones, the sound quality does increase, but the sound