newegg.com offers the refurbished SanDisk Sansa e270 6GB Digital Multimedia MP3 Player, model no. SDMX4-6144-A70, for $42 with free shipping. Although that's $2 above our October mention, since expired, it's still the lowest total price we could find by $15. The e270 features a 1.8" color LCD, video playback with MPEG-4, WMV, and DivX support, built-in microphone with voice recorder, FM tuner, up to 20 hours of battery life, USB 2.0 connectivity, expandability via a microSD card slot, and support for MP3, WMA, and WMA-DRM10 music files.

Note: No warranty information is provided.