Digital MP3 or WMV recorder question

As an old fogey who doesn't know a whole lot about the MP3 world I have a problem. I need to find a digital audio recording device which (once a recording is made on it) will allow the listener to select particular tracks to play back via headphones. I know little or nothing about these darned things so any information would be greatly appreciated.

1) Brand names that will do this?
2) Best place to buy them (I will need several)?
3) Ease of recording on them?
4) Most rugged construction?

Thanks in advance!!

Cheers!!
Jim - Dodge City Trail of Fame