Looking for android mp3 player for my sister.

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Im looking for either an andriod 2.23 or higher based mp3 player for my little sister.
My sister has disabilities and probably will never use the phone part. But a no contract phone under $200 USD would work too. I prefer devices with replaceable batteries and upgradable memory. At 200, Id probably also buy either a 32gb microsd card or a 64gb micro sdxc card for a hundred more. I know many devices don't support it. Key word is support as Ive read more than a few devices it will work with when formatted thru android.

One thing that is not required is custom roms....but I'd prefer something I could throw cyanogen on. I really would also like at least a 1ghz processor. This is for her birthday in June, I just want some ideas. I know my wishlist is long, but I really dont know about any android based mp3 players and may need to be educated. A 200 dollar phone without contract works too.

If you are looking for just an Android MP3 Player there are two options:

Galaxy Player 4.0
Galaxy Player 5.0

Both are pretty much the same except for screen sizes, one being 4" and the other 5". The 4" variant is for around ~$190, while the 5" is for around ~$220. Both have a 1GHz CPU as well as 512 MB RAM and run on Android 2.3 GB.

As for custom ROMs, xda has threads for Galaxy Player 4/5 and CM9 ROMs are available for them.

Keep in mind, these are like iPod Touches, (No Phone functionality).

Cheers

Try amazon or ebay they have many Android MP3 Players.