This deal has ended.
Buy.com has the Samsung YX-M1Z Helix XM Satellite Radio Receiver and MP3 Player for only $54.99 after a $50 mail-in rebate valid through 3/31. Shipping adds $7.98 but sales tax is not charged (except CA, MA, MD, TN). It plays both live XM radio and MP3 files stored on its 1gb of flash memory. It has a color LCD display. Want some relativity? Target.com has this for $270!