I believe there's gotta be something out there in the $40-$50 range that delivers good and clean sound with a good set of headphones.
It doesn't have to have the best skip-free, or mp3/wma playback features, since it's going to be a micro system on my nightstand, along with my existing SR60, or I might get a closed headphone set for my wife's sake.
Sony, Panasonic, Aiwa????