This deal has ended.
The best deal on a new 512mb iPod Shuffle is $94.99 with free shipping at Amazon. An alternative, although involving rebates, is at PC Mall where a Shuffle is $103 shipped ($94 plus ~$9) but you do get a free $19.99 Belkin FM Transmitter and a free $12.99 skin if you mail-in a rebate (otherwise, you not only pay more for the iPod, but you pay $33 for the accessories). The 512mb (125 song) iPod shuffle weighs less than an once and is about the size of a pack of gum. Free shipping and no tax as always.