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Buy.com has the Microsoft Zune 4GB MP3 Player w/ Car Pack & Headphones for $81.99. Free shipping is also included.

Walmart.com has the Apple iPod nano 8GB Bundle w/ Dual USB Charger & Extended Battery for $149.99. Save on shipping for selected items with free Site-to-Store shipping - see site for details.

Buy.com has the Centon 4GB moVex MP3 Player for a low $21.95 Shipped Free. Share

Refurbished iPod shuffle 1GB -
Different colors available
Comes with 1 year warranty
Link
$39.99 shipped @ Apple

Newegg has the refurbished Microsoft Zune 8GB Digital Media Player in black for $70 + $0 shipping = $70 shipped. It sports a 1.8" LCD, storage for up to 1950 songs, and 50,000 pictures or 24 hours of video. Also includes a free Zune Leather Case and Car Pack.

The Apple Store offers the factory-refurbished 2nd-generation iiPod shuffle 1GB MP3 Player in four colors for $39. With free shipping, that's $11 under the lowest total price we could find for a new unit. A 1-year Apple warranty applies.