Newegg has the Microsoft Zune 3.2" Black 80GB MP4 Player on offer for $233.99 plus free shipping
Features:
• 80 GB digital media player stores up to 20,000 songs, 25,000 pictures or 250 hours of video
• Wireless Zune-to-Zune sharing so you can swap tracks and other media
• Big, bright, 3.2-inch LCD color screen
• Compatible with Zune Marketplace for media downloads and subscription services
• Automatically imports your existing music, pictures, and videos form iTunes and Windows Media Player in a variety of formats