I hate rebates but one of these (conformance to your reqs: unknown) might be worth a shot: http://www.zipzoomfly.com/jsp/ProductDetail.jsp?ProductCode=382325-5&prodlist=dealnews http://www.surpluscomputers.com/store/Main.aspx?p=ItemDetail&item=CES11440 ...and there's always: http://www.pricewatch.com/mp3_players/