This deal has ended.
Update: that was fast! The deal is dead. This is sold out. Buy.com now has the 1GB SpongeBob SquarePants Media Player on sale for only $17.99, down from $38.99. This plays music, videos, comes with preloaded games, and has an SD / MMC card slot for expanded memory. Shipping is free and there is no sales tax (except CA, MA, MD, NY, TN).