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Amazon has Zune HD 16GB Media Player (Black) + 1-Year Subscription to Wired Magazine + $5 Amazon MP3 Credit for $197.99 with free shipping.
Microsoft Zune HD 16GB: Link
1-Year Subscription to Wired Magazine Detail: Link$5 Amazon MP3 Credit Detail: Link
Apps: 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 and latest firmware version 4.3.Link to install in...

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Buy.com has the ASUS O-Play HDP-R1 HD Media Player with Iomega Prestige 250GB USB 2.0 Portable Hard Drive for $150 with free shipping. [Compare]

Amazon.com offers the Microsoft Zune HD 16GB Portable Media Player in Black, model no. EHD-00001, for $197.99 with free shipping. Plus, Amazon tosses in a $5 credit towards music downloads from Amazon MP3. (An email will be sent after checkout). That's tied with our mention from four days ago (which didn't include the MP3 credit) and the lowest total price we've seen for the player alone since Dell's especially aggressive prices back in September. This 2.6-ounce Zune features a 3.3" 480x272 OLED touchscreen, 802.11g, FM/HD radio tuner, 720p video playback with an optional HDMI dock, full-screen web browsing, and more.

Buy.com has the V-Core 4GB Portable Media Player w/ 2.8" Widescreen LCD for $49.99. Free shipping is also included.

sweet! TU & Rep

and as always, there's also these 2 promos when you buy from Amazon:
1: Purchase $75 worth of select electronics products shipped and sold by Amazon.com, and you can get a 1-year subscription to Wired Magazine included with your purchase (a $10.00 value).

2: Get $5 worth of MP3 downloads from Amazon MP3 when your order ships

B&H Photo has the lowest and best price on the Sony W Series 2GB Walkman MP3 Player in Black and Pink for $48 after discount w/ free shipping The Sony W Series 2GB Walkman MP3 Player is an all-in-one headphone/MP3 player unit that lets you scan your music using [...]