Lego, as part of it's brand expansion, has come up with a pretty powerful MP3 player. It packs 2g of storage (about 1000 songs), has an LCD display, and supports both WMA and MP3 formats. In addition to a primary color pallete, it comes in this very cute pink color combo. The rechargeable battery lasts for about 8 hours and it sells for under $40. Though this has absolutely no appeal for me at all, I would totally consider it as a gift for a young girl.
Have at it!