Zillion PA30B WMA - Ok, if you want basic player which can be used with small mmc cards, up to 64 mb, may use sd cards but trial and error if they work.

This Zillion PA30B 256MB is a great MP3/WMA player. Well worth the money. Fully upgradeble. I use SD Mem simply because I can chop and change with camera ect.
My biggest complaint is that you have to rip WMA tracks (Windows Media)at 160kbps otherwise the song cuts out before the true end. This is just enough to really jar the senses. However, Mp3's can be played at 128kbps so it's not all bad. This means that if you have 128kbps WMMA's they can be converted to Mp3's at this rate and there is no loss of sound.