Apple iPod touch 3rd Generation

With 32GB capacity this iPod Touch makes it easy to store up to 7,000 songs, 40,000 photos or 40 hours of video! 64 GB version stores 14,000 songs, 90,000 photos and 80 hours of video. High capacity battery allows up to 30 hours of music playback or you can watch videos for up to 6 hours when it is fully charged. 3.5″ widescreen Multi0Touch display presents stunning quality video with 480 x 320 pixel resolution. This newest Apple iPod Touch supports AAC, Protected AAC, MP3, MP3 VBR, Audible, Apple Lossless, AIFF and WAV audio formats. In addition it also supports H.264 and MPEG-4 video as well as JPEG, BMP, GIF and TIFF picture formats. Comes with one-year limited warranty.
The thing i like about it built in Wi-Fi and Bluetooth. With more than 75,000 applications available at Apple iTunes store, you can be sure this device is not a simple MP3 player but more like a personal computer that allows you to do so much more than any ordinary MP3 player.

8GB Apple iPod Touch starts at around $180, 32GB goes for about $100 more and you can get a 64GB version for about $380.