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.

Microsoft Store has Zune HD 16GB for $219.99 - 10% off code MSSTORE10%OFF for $197.99 with free shipping.FatWallet offers 6.5% CashBack for Microsoft Store which makes a final price $185.12!
Microsoft Zune HD 16GB: Link
You can download a selection of free apps and 3D games at Zune Marketplace to use and play on your Zune HD. Just make sure you're using the latest version of the Zune software.Link to install instructions, pictures, and descriptions of games: Link

JR.com offers the set-top ARCHOS TV+ 250GB Digital Video Recorder / WiFi Media Player, model no. 500973, for $129.99 with free shipping. Although we saw it for $5 less during a 1-day sale in October, it's the lowest total price we could find now by $82. This MPEG-4 DVR records TV, movies, music, and more for playback on your TV, laptop (with adapter, optional) or over the Internet. It features USB 2.0 and 802.11g wireless connectivity, one HDMI output, and VGA, component, and other video outputs.