For a Total $114, Get an 8GB Sony S Series Video MP3 Walkman
This walkman can be carried anytime, anywhere. With a large 2.4 inch LCD display and a built-in stereo, this video MP3 player is part of the Sony S series, the S540. It can readily carry your fave tunes and videos with up to 42 hours of battery life. It has 8GBs of memory with Clear Audio Technologies, Voice or FM Recording Functions, and a 42hr. battery life for the headphones output and a 17hr. battery life for the speakers output. It can store about 1,850 songs and 123 hours and 20 mins. of recording time. It supports MP3 Audio, WMA Audio, AAC-LC Audio, Linear-PCM Audio, AVC(H.264/AVC) Video, MPEG-4 Video, Windows Media Video 9, AAC-LC Video, WMA, JPEG Photo, and Podcast.