Because Amazon now sells MP3 files with absolutely no rights management software, you're free to listen to your music on any device you'd like.  Compatible with iTunes and Windows Media Player.  The Amazon MP3 tracks are encoded at 256 kbps, which gives you high-quality audio at a reasonable file size. 

Download Amazon MP3's Top 100 Albums at $8.99 or less ($1 less than iTunes), and Top 100 Songs at 89 cents, unless marked otherwise.

Check it out:  Amazon - DRM Free MP3 Store