This deal has ended.
Buy.com has the refurbished 2GB SanDisk Sansa m250 MP3 Player on sale for only $21.99, one of the lower prices available for an MP3 player. Shipping is free and there is no sales tax (except CA, MA, MD, TN). The 2GB can handle up to 32 hours of music and it also features voice recording and an FM radio. Plus, new Google Checkout users can get an extra $10 discount for signing up and paying via that service.