Im looking for a very basic simple ipod mp3 player for my daughter. Does anyone have a good brand that's not to pricey and is very simple with the features? I would love it sturdy to handle the drops.

iPod and durable don't go together. Seriously.

iAudio actually makes a lot of affordable ones. They seem to have a good underground following. I ran across a forum of iAudio MP3 player owners only. That's pretty rare.

Ive seen a few models made just for kids but the price tag is high. Am i dreaning to find one around the 50.00 price mark?

You probably won't find anything that will store a whole lot (nothing on the order of GB of storage) at <$150.

For the accidental drop onto cement, you'll be wanting to look at flash mp3 players because they don't rely on mechanical moving parts like those HDDs inside iPods. The problem there is the battery life since flash is fundamentally a power drain...

hm....christmas gift? ;)