If you are looking to sell them, anyone can get players at wholesale. The best manufacture in China is Reday Technologies. For a price list contact
annie@usbpob.com
There players are reliable, they have tech support and their shipping is not inflaited.
There site is at
http://www.usbpob.com
Ask for a price list for the MP3 and MP4 players. If you ask just for MP3 players that's all you'll get. The price lists are seperate for MP3 and then there's a list for MP4.