Buy.com has this 2GB MP3 Player for: $34.99

Final Price: $34.99 (with Free Shipping)

With the Sansa Fuze, you can instantly enjoy your music, videos, photos, digital FM radio and a voice recorder anywhere you go. Music to make the day go smoother. Videos on the bus. Photos to share with your friends. Whatever life throws at you, the Sansa Fuze makes it less work and more play.
Mfr#: SDMX14R-002GK-R

Gift Certificate available at Buy.com

Newegg.com has this 30GB MP3 / MP4 Player for: $279.99

Save: $160(Instant Discount)
Final Price: $279.99 - $160 = $119.99 (with Free Shipping)

The Archos 605 generation 5 portable media player comes with a convenient WiFi feature, an attribute that offers the fastest and easiest way to access digital entertainment.
Mfr#: 500948

Amazon.com has this 16GB Video MP3 Player for: $178.54

Final Price: $178.54 (with Free Shipping)

The Zune HD wireless media player connects you to a world of entertainment. With built-in HD Radio receiver, HD-compatible video, multi-touch navigation, OLED screen, and games, Zune HD delivers the next level in music and video experiences.
Mfr#: EHD-00001 / EHD00001

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Walmart.com has this 4GB MP3 Video Player for: $29.88

Final Price: $29.88 (Free In-Store Pickup)

Be the envy of your friends with this sleek, yet affordable MP3 video player. The built-in FM tuner and recorder, voice recorder, and 1.5" color screen are just a few of the many features his device has to offer. It has 4GB capacity and is available in assorted colors.
Mfr#: EM144VIDO

Sony Style has this 8GB MP3 Player for: $69.95

Final Price: $69.95 (with Free Shipping)

Exercise your options with the slim and stylish 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.
Mfr#: NWZ-S544REDBB / NWZS544REDBB

Gift Card available at Sony Style

Newegg.com has this 4GB MP3 Player for: $39.99

Save: $24.00(Instant Discount)
Final Price: $39.99 - $24.00 = $15.99 (with Free Shipping)

Lightweight and Compact for use on the go,Voice Recorder included,NO Software Necessary,Plug and PlayUSB 2.0.
Mfr#: 4GBMP3-001 / 4GBMP3001

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Newegg.com has this 16GB MP3 / MP4 Player for: $129.99

Save: $40.00(Instant Discount)
Final Price: $129.99 - $40.00 = $89.99 (with Free Shipping)

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.
Mfr#: NWZ-S545RED / NWZS545RED

Circuit City has this Zune Player for: $139.97

Save: $89.98(Instant Discount)
Final Price: $139.97 - $89.98 = $49.99 (excludes Shipping)

The Microsoft Zune 4GB MP4/MP3 Player Car Pack v2 and Leather Case Bundle has the technology to keep you entertained. It features 4GB of storage for up to 975 songs and a built-in FM tuner that even displays the name of the song currently playing.
Mfr#: M17-4307 RB / M174307 RB