The Kindle 3 offers the best features/quality for the money. It is the reader that I think would satisfy most new buyers. I usually recommend it unless the buyer has specific needs.
However, in your original post you mentioned that you want something simple (lacking things like music, games, and internet I assume). You also mentioned that you wanted support for the most common format, which is epub. In that case, the Kindle might not be for you. Keeping low price in mind (wouldn't that exclude the Pocketbook 301 and 360?), there are only a few quality options. That is why I suggested the Kobo (not sure though if it is available in Europe). The Sony PRS-300 at $128 is also not a bad choice, but it is rumored to be updated in September, so you might want to wait.
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