TigerDirect has a solid price for the Visual Land VL-G4 (model: VL-567K-C-4GB-BLK) 4GB Flash Portable Media Player. This player has 4GB of storage built-in, a 1.8-inch color screen, FM tuner and voice recorder. It’s an ideal gym companion.
They’ve got it for $19.99 + $7.15 S&H = $27.14!
Update: It’s currently out of stock but CompUSA has it via Amazon for $20 + $5.99 S&H = $25.99!