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.