If you cracked or otherwise damaged the outside cover of the player and not the LCD underneath, then it’s a simple matter to replace it. 4 screws in the back; remove the battery (just like a cellphone) and 4 more screws and the front will come off.
That’s the simple part . . . now where do you get a replacement cover? There aren’t any “parts” per say sold by SanDisk or anybody else. Your only course of action is to buy a “bricked” or otherwise “AS-IS” player from someone on E-Bay. The good news is there’s quite a few choices. The bad news is although the bidding usually starts very low, sometimes it can go up quite a bit, even on a dead unit. And the sellers try to compensate and cut their losses by charging pretty outrageous shipping charges. I saw a listing yesterday for 2 dead e260 units; no USB cables, no earphones, no nothing except the 2 dead units. They sold for $2.25 . . . pretty good, except the seller was charging over 11 bucks for shipping! Give me a major break! It MIGHT have cost $3 for postage and another .50 to $1 for a padded envelope; but 11 BUCKS???
Also you can’t really SEE any scratches on the screen or cover in those little photos on E-Bay. And of course, sometimes they use “stock” photos, not the “actual” unit. So you have to rely on the seller’s description. You can, of course e-mail the seller and ask him questions about it before bidding on it (if you have time).
All in all though, it beats buying a whole new player, so watch & bid carefully. This isn’t something that you’ll be able to fix tomorrow. Sometimes it takes a while to find “just the right one” to bid on, and there’s no guarantee you’ll win it. So patience & diligence are definitely needed virtues!
One more thing . . . you don’t necessarily have to get one of the exact same model as yours. All the Sansa e200 series are basically the same case; it’s just the memory chip inside that determines the model and the storage capacity. So you could shop for any “bricked” Sansa e200 series, not just an e260(R). I know there’s a lot of e250’s out there and the smaller you go (e280 > e270 > e260 > e250 etc.) the cheaper they are on E-Bay.
At least you don’t have a CLIP or a FUZE and you CAN take it apart. If you damge one of those, you’re S.O.L!
Good Luck & let us know how it turns out. 
