This deal has ended.
Overstock.com has inventory of the Refurbished 1GB iPod Shuffle in green at the lowest price yet, just $39.05 after this 7% off coupon (through 4/28). Shipping only adds $1 with that coupon and there is no sales tax (except IN, UT). This is more than $10 below the after-tax price ($49 plus say $3 in tax) at Apple Store for a new model. Don't expect the inventory to last long!