DailySteals.com has a good offer on this SanDisk 4GB Sansa Clip + MP3 Player w/expandable memory slot for $20 shipped.  Note, it is a factory refurbished, but still a really good deal.  Plus, you can install Rockbox on it.

Buy.com is offering this Polaroid Touch Screen 8GB MP3 Media Player for $49.99 shipped.  Good deal.

 

 

 

Ebay (via MacMall) is offering an 8GB iPod Touch (4th Gen) for $189 shipped.

 

 

Good offer from Amazon.com on this SanDisk Sansa Clip+ 4GB MP3 Player, for $30 shipped.  I am a huge fan of these.

http://www.amazon.com/SanDisk-Sansa-Clip-Player-Black/dp/B002MAPT7U

I like this offer from Sony on their 16GB refurbished MP3 Player.  I purchased an 8GB awhile back, and loved it.  Cost is $58 plus tax/shipping (you'll see it show the lower price in your cart), which for me brought it to about $75.  

http://www.sonystyle.com/webapp/wcs/stores/servlet/ProductDisplay?catalogId=10551&storeId=10151&langId=-1&productId=8198552921665940171

Exercise your options with the slim and stylish 16GB S Series Walkman® video MP3 player. Featuring built-in stereo speakers, you can unplug your headphones and listen to your music out loud. In addition to superior sound quality, this S540 Series Walkman player lets you enjoy to up to 42 hours of music playback or up to 6.5 hours of video playback before needing to recharge. Plus, you can even record lectures, meetings and radio broadcasts via the voice and FM recording function. Headphones, mini USB cable and hands-free, flip-out stand included.

I had one of these (until it got stolen last week actually) and I had the best success with it.  Great sound, it was also a refurbished, although I think I got mine for close to $50.  The $36 price won't show up until you are in checkout process, so don't worry when you see the higher price on the link below:

http://www.sonystyle.com/webapp/wcs/stores/servlet/ProductDisplay?catalogId=10551&storeId=10151&langId=-1&productId=8198552921665940151