any one help?

I think you'll struggle to find many that won't play MP3s, JPEGs and AVIs these days.

well theres one at tescos for 15 pound plus but it says it plays mp4s,does not mention mp3s

Never shopped at Tesco so don't know about that.

A few I've found online (including one from Tesco at under £15):-

http://www.amazon.co.uk/Toshiba-SD28...5206594&sr=1-1 (

http://www.dixons.co.uk/product.php?...id=pricerunner

http://shopping.msn.co.uk/prices/phi...tnrdata=425808

http://direct.asda.com/ASDA-DVD-Play...efault,pd.html

http://direct.tesco.com/q/R.204-7320.aspx