My mate got one the other day that is well good - almost like an Ipod, but minidisc so it has a line in you can record onto. The discs for it are 1gb a piece, and they're only about 6 or 7 quid. I think the whole setup, player, a few discs, usb lead and software to transfer mp3's to/from a computer, and a 3 year insurance plan, cost £100. Not bad at all I thought.