This deal has ended.
Overstock again has inventory of refurbished 4gb iPod Nano in black for $169.99. This 8% off coupon for returnees (there is also a 10% off for new customers) cuts the price to $156.39. With $2.95 shipping, the key here is sales tax (Overstock doesn't have any, except to IN & UT) because Apple.com has them for $149 but they charge sales tax to most states, pushing their price over $160. The 1.5oz. Nano holds 1,000 songs.