Cheap MP3 players?

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I'm looking for the cheapest, lowest-grade MP3 player out there. It doesn't need to hold very many songs at all - less than 1 GB would be fine. It's for my sister's 8th birthday, and I know she doesn't need anything fancy (anything so she can listen to her favorite singer - none other than Beyonce. LOL.) I've found one for $25 on Wal-Mart, but even that has 4gb of storage! Which is more than what I need for my purpose. Do you know anywhere, department store OR legitimate online store to buy a super cheap MP3 player?