I bought the Coby MP610 for my son for a birthday present.  I bought it at Big Lots, paid $30, and feel like I got a really good deal.  It has survived the wear and tear associated with having an eight year old as an owner for three months.  The process for transferring the videos is pretty easy, although you kind of have to figure it out yourself.  The owner's manual is a bit fuzzy on the issue, although I suppose that can't be helped.  It has a very user friendly interface, however the earbuds broke after only a week.