I've been happy with my Surfans F20 player. It plays Ogg Vorbis and FLAC as well as MP3, and since I encode with "oggenc -q 10" everything sounds good even on relatively crappy headphones. The device actually comes with 2 3.5mm jacks: one headphone jack and one line-out jack for connecting to a stereo system or directly to powered speakers. I got mine for $125.