China's cheap-as-free Ainol V3 MP3 players
While not the most attractive or featured-filled of their kind, there's really no arguing with the price on these DAPs. The 512MB version of the Ainol V3 retails for a mere $50 (in China, of course), and packs in MP3, WMA, WAV and OGG codec support, a 1.3-inch screen running at 160 x 129 for a bit of photo viewing or text reading, FM radio, USB 2.0 and a most welcome miniSD slot. There's also a rechargeable battery included that should last up to 8 hours, and the V3 manages to squeeze it all into 0.5-inch thick enclosure. If 512MB plus whatever miniSD sticks you have lying around isn't enough storage, you can always jump to the 1GB version for $69.
[Via Anything But iPod]