This deal has ended.
Buy.com now has the Refurbished 6GB Sandisk Sansa e270 MP3 Player for only $39.99, the lowest price we've seen. It has a 1.8" color display (for video and photo viewing), MP3 playback, FM tuner, USB connectivity, and comes with a 90-day warranty. Plus, shipping is free and there is no sales tax (except CA, MA, MD, TN). Oddly, they have the smaller-capacity 4GB model available for the same price.