The best brand is HiFiMan created by Head-Direct.
There are a number of MP3 players on the market. Apple is currently viewed as the market leader
From experience, I know the cheaper mp3 players CAN be as good as the expensive ones. Amazon.com has a great variety of mp3 players and some of the "no name" brand players are good.
You can go to http://www.evertek.com/products.asp?cat=MP3 to order wholesale MP3 players. This will include both brand name mp3 players and also generic players.
Amazon can provide you many choices in which brand to purchase when it comes to portable speakers for mp3 players. The best portable speaker you can purchase is the iLuv iSP100BLK Mini Portable Speaker for MP3 Players. It comes in different colors.
There are a variety of speakers available for mp3 players. They are carried by a number of vendors such as Best Buy, Amazon.com, and a number of other retail stores. The prices of speakers vary by the quality and brand of the speaker.
Best Buy is most likely to have the widest selection of MP3 players, which ensure your chance of getting the best MP3 player possible. You can browse through their selection here: http://www.bestbuy.com/site/iPod-MP3-Players/MP3-Players/abcat0201010.c?id=abcat0201010.
Now a days all the brands of digital MP3 players are so similar there isn't really a "BEST" one out there. What ones are you interested in? Is there a certain size or color you are thinking? I would look into those options when you decide.
Try consumer reports for a listing on the overall best mp3 players by experts. Also, try amazon.com for customer reviews about the different mp3 players.
A variety of Mp3 players can be found at Best Buy's store locations or at the website. Amazon also has a variety of Mp3 players with user reviews. Overstock also has a variety of Mp3 players.
The others are just as good but the child will like the Ipod brand more just for the name.
The most popular brand and model of video mp3 players is probably made by Apple Computers. Their video iPod is an extremely popular model, as is their next generation Apple iPhone.
You can find real cheap brands like coby and sansa that sell inexpensive mp3 players. The problem is they don't last as long or work as good as name brands. You are better off in the long run buying a nice brand mp3 player.