Woot! has the Sandisk Sansa Clip 2GB (Refurbished) as their deal of the day for only $19.99 (the same model - but new instead of refurbed - is $49.99 on Amazon). plus $5 shipping (Hint - Woot! deals are only good for 24 hours and the $5 shipping is a flat rate no matter how many you buy - so pool your purchases with a friend). Here are the specs:

Tiny Wearable MP3 Player with 2GB of storage space

1” LCD screen with 4 line display
15 hours of playback with internal rechargeable battery
FM Tuner with 40 Presets
Voice recording with built-in microphone
Works with most subscription based music services
Supports MP3, WMA, Secure WMA, WAV, and Audible file playback
Play modes: shuffle (track; all), repeat
Drag and drop file transfer
Equalizer modes: Rock, Pop, Jazz, Classical, and Custom.
Dimensions: 2.17” x 1.35” x .65”
Weight: .92oz
Windows XP SP2 or Vista Operating System
Windows Media Player 10 or 11
High-Speed USB 2.0 port required for hi-speed transfer

In the box:
Sandisk Sansa Clip 2GB MP3 Player
USB Cable
Headphones

I predict a quick sell out on this one. Perfect starter MP3 for the kids or for use in locations where you don’t want to take your $200 iPod for fear of damaging it.

Woot - Sandisk Clip 2GB MP3 Player - $19.99