Best Mp3 player?

[coolio da fabio]

Whats the best Mp3 player under 100 dollars? :h:
Please try to tell me a link to its makers website.:ne:

[MTsoul]

Hmm iPod shuffle? http://apple.com/ipod/

[ya3]

Shuffle 512mb. US$69. No others come close.

I have one wired up to my ears right this very moment ;)