Amazon has the iPaq PA-1 64MB Audio Player for $174.95 before $50 rebate. Combine with $15 coupon code (AMZNAMEXBMVD) and you'll end up getting the player for $115 with shipping.
Small, lightweight digital audio player--size of a pager
Supports MP3, WMA, and AAC--upgradable to new formats
Bundled software makes it easy to organize and play music
Shuffle/repeat functions, backlit LCD screen
Fast USB connection