This deal has ended.
Buy.com has the tiny Refurbished 8GB SanDisk Sansa Clip MP3 Player on sale for only $36.99. This tiny player has the capacity for up to 4000 MP3s, and features an FM receiver (with 40 programmable stations, and a voice recorder). Shipping is free and there is no sales tax (except CA, MA, MD, NY, TN). Compare this to $60.62 for a new model at hard-to-beat Amazon.