Geoffrey S. Mendelson wrote:

The only problem I see with those numbersis that AFIK, the only "cheap"
MP3 player that plays AAC files is the Apple iPOD shuffle which is
ridiculously priced. In the U.S. a 512meg one sells for a competitive
$69, here it is about twice that, yet they are only taxed VAT.
  
I don't know if any of the following players answer your original specs, but Rockbox (www.rockbox.org) has AAC support on the iriver iHP1x0, H1x0, H3x0 series, and on the iPod 4G, Color/Photo, Nano and Video.

I've only used rockbox on Archos hardware but it is great, open-source and feature filled jukebox software and is fully Hebrew-enabled.

Gadi
-- 
Gadi Cohen aka Kinslayer <[EMAIL PROTECTED]> www.wastelands.net
Freelance admin/coding/design HABONIM DROR linux/fantasy enthusiast
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