Decent mp3 player for ~120$?

Hi,

I'm looking for a decent mp3 player for up to EUR 100, which should equal about 120$.
As I like to work on several different systems, having no extra software to install (i.e. the device should act as a removable mass-storage device) would be a great feature.
The audio quality is of quite some concern to me, being one of the reasons why I refrain from buying these ultimately cheap things which are now being sold almost everywhere.
I don't really care about large displays, as long as browing the directory tree is not too much of a hassle.
Any recommendations?

Whilst I do appreciate your comment, the SupportPlus is not what I'm looking for; not only is the price range entirely different, but also is it, as can be read in several reviews, a bit on the cheap side in terms of workmanship, i.e. it does fall in the category of "these ultimately cheap things which are now being sold almost everywhere."
And this is what I just don't want.