COJ...I need your help...again...this time with media players?!?

So I'm wondering whether there are products "out there" that are like the ipod touch, but not the price.  I've looked at older ipod touch(es?) and can't believe that they are still over $100!  I guess that is Apple (which I do love...)

What I want is something like a phone - but without the phone capability - but can be used over wi-fi.  I've looked at small tablets, bigger tablets, mp3/media players...but I can't find what I want.  I'd like it to be around $50 - but I realize that may be impossible.  I also don't need the item to be new.  In decent shape is fine with me.  But the big "catch" that makes my searching harder is that I want to be able to get access to the android marketplace or the apple store.  So I can get free apps.

(Basically I want a phone for my step-daughter except all I want it to do is to play games and search the net - via wi-fi)

I saw that mal-mart had a tablet for like $70 but it didn't get great reviews...