Rio Volt SP90 mp3-CD player $67
Not sure where to put this info, just found it and figured it was worth mentioning.
Rio Volt SP90 mp3-CD player
Plays standard audio CDs as well as MP3 + WMA
Electronic shock protection up to 120 seconds
Supports ID3 tags and audio CD title display (CD Text)
This thing is awesome for the price because you can learn how to hackthe firmware to make it like the SP100 which costs alot more.
You can get the Mp3 player here.
You can get the rebate here.
After applying the rebate it comes to $67.
Found this by browsing amazon and checking for rebates, real simple.