I looked into that for my son's fourth birthday, and ended up deciding on the iPod shuffle for him. I bought a refurbished older model from apple.com for $29 and he LOVES it. I load it up with all his favorite music and have a great way to entertain him when we are stuck in a boring (to him) situation. It's pretty tough, I don't think it's any more destructible than the FP3, and it'll last him longer (who outgrows iPods?) The headphones that come with it aren't the best for little ones so I bought him some different headphones. Also, you can program it to have a low maximum volume so they can't kill their ears.