The RioVolt SP50 Portable CD/MP3 Player is available for only $29.88 after a $20 MIR.
This is a very good MP3 CD player for this price and with free shipping !!!

Product Link

Rebate Link

Features:

- Plays CD-R and CD-RW discs and standard audio CDs
- 120-second anti-skip protection (above average)
- Adjustable EQ, Repeat and Shuffle play modes and programmable playlists
- Supports ID3 tag title display
- 10 hour battery life using only two AA batteries