16GB Apple iPod Touch $320
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OnSale.com has the 16GB Apple iPod Touch on sale for $319.99, matching the lowest price to-date. Unfortunately, this doesn't come with January's software upgrade, but it is downloadable at Apple for $19.99. The iPod Touch is like the iPhone, minus AT&T and the phone capability. It has the same touchscreen interface, 3.5" widescreen display and wi-fi web browsing the iPhone does, and has added direct wi-fi downloads from iTunes. Plus, it has the YouTube button, calendar, photo application, and It is only 8mm thin. This is a full $100 less than the $430 after-tax at Apple Store. Shipping is free and there's no sales tax (except CA, TN).