Help! Need Consumer Advice, Please

Someone is willing to pick up a recording listening device for me in the states.  One of those MP3's or ipods or whatevers.  I don't want the fanciest, just the simplest, best deal for recording and listening to shiurim (lectures) and music.  I'll probably need a more comfortable ear piece than comes with the device, so please give me your advice on what's the best deal.  I don't need fancy, nor a screen for viewing, since watching isn't my aim.

Please send all your advice on makes, models including earphones and NY/NJ stores via comments.

Thanks

ps Of course these should be easy to use with dials I can see without a "microscope."  My eyes aren't all that young.  I don't want the tiniest.  It would just get lost.