HiFiMan via eBay offers the HiFiMan MegaMini Lossless MP3 Player for $99 with free shipping. That's the lowest price we could find by $150. It supports DSD and DSD64, plays most lossless audio formats, including WAV, FLAC, and APE, and features a frequency response of 20Hz to 20kHz. It supports microSD cards up to 256GB, although it does not have any onboard storage.