Wal-Mart has begun offering a cheap 256MB MP3 player with FM Tuner under their iLO brand name. The $79 player with USB 2.0 support looks to be slightly above average, especially at this price; 16 hours battery life with a single AAA battery, MP3 and WMA file support, a built-in FM radio and support for additional SD and MMC memory cards.

They are also giving 16 bonus song downloads from the Wal-Mart online music store which is probably the main reason why are selling this.