I know best is suggestive but "Best Value" is Sandisk Cruzer Micro MP3 Companion (~$40). You just couple it with anySandisk Cruzer Micro usb flash drive (128MB - 1Gig).
Bought one for my wife last year when they came out and she still uses it every day. She carries her mp3s, presentations for work, and homework for class all on the same drive. If you are in the market for a flash drive and an mp3 player its a good choice. Only downside so far is limited play functions: switch folder, random, forward, back, etc. No custom playlists, no fancy menus, no computer software - just streamlined to the bare basics.