TheNerds.net has the SanDisk e260 Sansa 4GB MP3 player for $107, which is pretty damn cheap for a 4GB player. It has a 1.8-inch screen, rechargeable batteries, FM tuner, and microSD expandability. It even includes a car FM transmitter. This could be a good beginner MP3 player, or maybe just a gift for the anti-Apple person in your life.
Product Page [TheNerds.net]