I'd recomend either a second hand Delfina Lite or a new Delfina Flipper.
The Delfina Lite is a good bargin nowadays second hand and it has a DSP so you can play MP3s with no CPU load at all. It has a few quirks you have to live with, like a fake crash requestor when using the DSP for decoding, and setting up all support software is somewhat cryptic but when all is said and done it works pretty darn good.
The Delfina Flipper is a good NEW product.
