Refurb 4GB Sandisk e260 MP3 Player $40
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Buy.com again has the Refurbished 4GB Sandisk Sansa e260 MP3 Player for only $39.99, one of the lowest prices we've seen for four gigs. It has a 1.8" color display (for video and photo viewing), MP3 playback, and comes with a 90-day warranty. Plus, shipping is free and there is no sales tax (except CA, MA, MD, NY, TN).