You can get cheap and cheerful mp3 players with 256Mb of memory and a SD memory card slot for <£30 and a 1GB SD Memory card for about £20 if you know where to buy.
A PDA is going to be expensive, if you only want to use it as a MP3 player your better off not getting one!
Me, i just bought a second hand laptop off ebay, added another battery (dual batterys, 13 hours battery life) a bigger hard drive and dumped all my music on it!
