Buy.com has Philips GoGear SA5285 8GB USB 2.0 MP4/MP3/ FM/Voice for $49.99 + free shipping.
Philips GoGear 8 GB Digital Audio/Video Player General Features: Black color 2.8-inch QVGA LCD color display 8 GB capacity (approximately 1,800 MP3 tracks!) MP3, WMA, and AAC music playback Convenient SuperScroll pad for easy navigation Voice recording FM radio with 20 presets FullSound to bring a CD listening experience to MP3 Enjoy video files in 320 x 240 pixels resolution Philips Media Converter for video file and photo conversion JPEG photo playback with Slideshow Up to 25-hour music playback (approximate) Fast downloads from your PC via USB 2.0 Rhapsody Media Player (on Install CD) Lead-free soldered product Specifications: Built-in NAND flash memory Equalizer customizable Frequency response: 20 - 18k Hz Output power: 2 x 2.4 mW Signal to noise ration: > 84 dB ID3 Tag support: Song title, album title and artist name Picture compression format: JPEG Battery type: LI-Polymer, rechargeable via USB Play time: Up to 25 hours audio or 5 hours video Video playback: MPEG4: Up to 640 kbps in avi format, 320 x 240, 30 fps (other formats supported by using provided converter software); WMV9: Up to 512 kbps, 320 x 240, 30 fps (other formats supported by using provided converter software) Audio capturing: WAV file format Built-in microphone: mono Voice recording: ADPCM Connectors: 3.5 mm headphone jack USB 2.0 port Unit Dimensions: 2.25 x 4.15 x 0.35-inches (H x W x D, approximate) Regulatory Approvals: FCC CE C-Tick NOM GOST-R BSMI WEEE
Philips GoGear SA5285 8GB USB 2.0 MP4/MP3/ FM/Voice $49.99 FS 
