Surplus Computers has a Lexar LDP-200 Standalone MP3 Player for $29.99 with Free Shipping.

• User selectable Equalizer (Normal, Rock, Jazz, Classical, & Pop)
• Secure Digital (SD) Cards Not Included
• Store music files, data, & pictures
• User selectable Play mode (10 second intro & Normal)
• User selectable Repeat mode (Repeat Once, Repeat All, & Normal)

Click Here for the DEAL