Best for mp3's?

Where is the best place to get mp3 files from.
I have bought a zen for my daughter and want to get some extra mp3s for her.
I know about itunes and the like but some of their album download prices are more than the cd itself. ;);)
I have looked at who seem to offer every track at just 0.09usd a track but I dont think they accept payment from a UK bank card.

Is there anywhere else???
Tescos do them but if you want a whole album it's still cheaper to buy the CD and rip it.

I also have issues with the DRM which I think is still very restrictive and then I generally have to use a tag editor to modify titles and artists and things so they appear correctly in things like Winamp.
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