Anyone recommend a Mp3/4 player for 7/8 year old?

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Hi can anyone help I'm going bananas looking at tech!. They want a camera and to play audiobooks and music but not too expensive as twins! and they may well drop it!

I've recently bought my 8 year old a vodaphone first smartphone . I haven't put a SIM card in it, but she has Spotify, camera and a few games on it.
It's not brilliant but for £22 it does the job. I'm not techy at all, so that's as good as it gets from me