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Don't know if you want a MP3 player or a MP3 software(??) for organizing or converting to MP3 files(??). Assuming you need a MP3 player, here I go...
My wife paid $120 to get this 512MB Creative Muvo Micro N200. Its cool. You can listen to simple MP3 songs, the player has an inbuilt FM tuner so you can listen to FM songs, you can record songs directly from FM onto its flash drive. It can function as a voice recorder. It has CD line in, so that you can record songs directly from any CD player/walkman to the flash drive without a computer. After Apple came out with its 4GB/6GB iPod, I think the price for this MP3 player has fallen to around $75.
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