This deal has ended.
Overstock.com has the best deal yet on a refurbished "latest generation" 8gb iPod Nano. The black, green, silver or blue is $138.74 after this 7.5% off coupon valid through Monday 8/25. Apple sells these directly for $199 new (so say $215 after tax) or $149 refurbished (say $160 after tax). Since Overstock doesn't charge tax (except UT) and only charges $2.95 shipping, this is almost $20 less than Apple's price. Of note: at Overstock you get 60-day warranty and can purchase a 2-year warranty for $19.99; at Apple, you get a 1-year warranty included. Also, the 4gb Silver Nano is $101.74 after the coupon.