PC Magazine reviews the Samsung yepp YP-U1X flash MP3 player here. The YP-U1X is a 512MB player with an 11+ hour battery life and broad audio file format support. Don’t expect a color screen – you won’t get any since it comes with a 4 line monochrome LCD. It also only includes voice recording; there’s no FM tuner or line in jack. Hey, the key thing with the player is – it’s cheap! You can find it for a list price of $84.99 which means you’ll be able to get it for even less. The verdict from PC Magazine:

Broad file-format support and good sound quality for the price make the U1X a solid choice among small flash-based audio players.

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