MP3 player/recorder?? --Best for low $$

[[email protected]]

I already have a Marantz 670 so I don't need that size unit. But I
would like a very small one .. even smaller and cheaper than the
M-Audio 24/96

Iriver Creative and others have mp3 recorders with expandable ram. I
would like a mike input unit with stereo

Anybody know which ones can be found??

thanks
fraz