I bot my MP4 Player @
UXcell.com
Juz US$45.99 = 1GB + 1.5" LCD screen. I think its cheap enough.
The link above is the one I got exactly.
Everything good and better than my expectation.
Its really a iPod alternative but cheaper.
Player received in 4days and the merchant gaurantee a 12months warranty and easy to communicate with.