SanDisk SDMX22-004G-A57K Sansa Clip Zip 4 GB
This simple little MP3 player fits easily in the palm of your hand while storing 8 GB of audio files that include MP3's, WMA's both protected and otherwise, FLAC's, Ogg's and more. You may be thinking 8 GB isn't all that great compared to the other options on our list and you'd make a good point. However, this unit has a microSD slot to boost this small unit up to 32 GB of files.
A simple user interface lets you navigate through your files easily, and it comes with a whole bunch of unique (and in some cases), strange features such as FM radio, a stopwatch, a voice recorder and file access to an inserted storage card when applicable.
Sound quality is better than expected for a unit of this size and price point with clear, detailed music reproduction, but find a better headphones to listen with here. The ones that come with it could definitely use some improvement.