MP3 player for £11.99, with postage that is £15.98, and probably the cheapest on the net. Bought one for my daughter to cope with summer holiday travelling...
Try
http://www.7dayshop.com/catalog/product_info.php?products_id=99902
It needs an SD memory card, and has no internal memory, but with 512mb memory cards at <£30 then its a bargain!!