ViewSonic Moviebook VPD400 4.3″ HD Digital Portable Player for $59.99 after a $40 rebate. Here is a screenshot for your reference. Note that the rebate is in the form of a prepaid Visa card. This is meant as a portable entertainment solution for viewing movies, listening to music, viewing photos, recording voice memos, and more, along with 8GB internal memory and a Micro SD slot. Most places have it for about $98 or much more.