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SanDisk Sansa C140 1GB MP3 Player NE/PAT/ATH1089 Description: The Sansa c140 Series MP3 players are created by the leaders in Flash memory, this flash­based player provides everything you need to play Music in vibrant color. This affordable, compact color­screen MP3 player has an amazingly easy­to­use interface. It supports Microsoft PlaysForSure subscription music and has up to 1GB capacity. Extra features include the Digital FM Tuner with 20 preset stations, FM on­the­fly recording, voice recording, and photo thumbnail playback. Supports all major Audio File formats, including Audible audio files. Accessories: Sansa c140 Series Player, Lanyard, Stereo headphones, AAA battery, USB Cable, Quick Start Guide, and CD with User Guide Other information: J & R Computer World. www.JR.com $39.99 ZEN V PLUS MP3 Player 4GB NE/PAT/ATH1090 Description: The Creative Zen V is a 4 GB, large capacity player. Compared to other large capacity MP3 players on the market, it is very inexpensive. Accessories: Earphones, Landyard, Drawstring Pouch, USB cable, Line­in cable, Installation CD­ROM, Quick Start Guide Other information: Dell $105 ZEN VISION­W MP3 Player 30GB