Walmart offers the Ematic 8GB MP3/Video Player in several colors (Black pictured) for $19.92. (Amazon charges the same with free shipping for Prime members.) Opt for in-store pickup to dodge the $5.99 shipping fee. That is the lowest price we could find by $5. It features a built-In FM tuner/recorder, 1.5″ color display, and conversion software.

Update: The price has dropped to $19.74.