A very popular small low cost MP3 player is the Sansa M240 from SanDisk. The M240 has 1GB of flash memory, has an FM radio and voice recorder. A clear Indigo backlit LCD screen displays track and play information.
Being only 3 inches long an inch thick and just over an inch wide and only weighing 1.5 ounces this makes a great portable MP3 player. The SanDisk Sansa M240 is powered by a single AAA battery and SanDisk claim the battery will last for 19 hours.
The player can play both MP3 and WMA music formats which are the two most popular formats, most people will not need anything more than this. Controlling the player is a breeze with the relatively large buttons on the front of the player. A lot of owners of the M240 have praised the SanDisk for it's ease of use.