touch screen MP3 players?

My 13 yr old wants an ipod touch for Christmas and I don't really want to drop $200+ on one as every other MP3 player she's had ended up destroyed in a few months. I've noticed quite a few other brands of touch screen music players that are a lot cheaper, does anyone have one or know of one that is truly a good one? A recommendation of what NOT to buy would be appreciated too!!

I'd like to stay under 100$