This deal has ended.
Buy.com has refurbished models of the the 3rd Generation (the latest) 4gb iPod Nano for $114.99. Plus, shipping is free and there is no sales tax (except CA, MA, MD, TN). New Buy.com customers can buy a few and use this $5 off $100 coupon or new Google Checkout users can get a $10 discount when signing up and paying via that service, cutting the price to as low as $104.99. Apple sells refurbished Nanos for $129 but provides a 1-year Apple-backed warranty (Buy.com provides 60 days). When new these are $149 at Apple.com plus tax (so $160-$165 after tax).