EnvyNews has a review about the Samsung Yepp YP-35H, a low-cost mini MP3 player with 128MB of integrated Flash storage. Very energy efficient. Mac/PC compatible.

A quote from the review:
“The Yepp family of Samsung MP3 players has grown again, and the YP-35H is one of the newest additions. Providing acoustically rich output, full user control, and high quality voice recording, the YP-35H is a unit that stands out. Tack on the price/capacity/performance ratio of this device, and you have a unit that is worth taking a good look at when shopping for your next player.”
Full Review

Buy the Samsung Yepp YP-35H 128MB at Amazon.com for $129.99.

See Also:
I4U Review: FancyLogic Techno Series 101 USB Flash Drive/MP3 Player/Voice Recorder
I4U Review: FancyLogic USB Flash Drive 128MB MP3 Player Review
Samsung MP3 Player Line-up