L.B.
I got my son an MP3 player over a year ago for his birthday. The Ipod was too pricey for me :) I wound up getting him an MP3 made by scandisk - the same people that make memory cards for cameras. It has a video screen so he can actually download and play video on it, it connects to radio, and holds more songs than I can remember. He can just plug it in to the computer and drag and drop music files to it. Easy peasy. It was also under $100 dollars.
Shop around - I did an internet search first, then checked the stores.