Best non-iPod MP3 player?

[JoyNChrist]

DH wants an MP3 player for Christmas. I have an iPod, but he doesn't want one of those (says they're too expensive, doesn't like going through iTunes, etc). So I'm looking for a cheaper (say $30-50), non-iPod option. Any suggestions?

[Tondi G]

Samsung Pebble?

http://reviews.cnet.com/mp3-players/samsung-s2-pebble-1gb/4505-6490_7-33089643.html