This deal has ended.
Buy.com has a factory-recertified SanDisk Sansa c240 MP3 Player on sale for only $14.99. This player features one gigabyte of storage (up to 240 songs), USB 2.0 interface, and supports MP3, WAV, and WMA file playback. It also comes with a 90-day warranty. Shipping is free and there's no sales tax (except CA, MA, MD, NY, TN).