This deal has ended.
With Overstock out-of-stock at $220, the best deal on the new Zune MP3 Player from Microsoft is at Buy.com, who has it for $229.99 if you pay via Google Checkout (you get a $20 off $50 discount if you do so). The 30gb Zune is slightly larger and heavier than a 30gb iPod but reviews are respectable as it has a larger screen, FM radio and the ability to beam songs wirelessly to other Zunes. It is available in black, white and brown. Shipping is free; there is no sales tax (except CA, MA, MD, TN).