i think this is a good deal, i picked one up at staples b&m they had 3 more left. This is the 32meg version but it comes with a nice set of headphones, the remote, a leather carying case for $130. use the $20 off B&M coupon to get it to $110 plus tax, better than the version staples has on their site because it has internal memory so you have a slot free already to add, but the online one has external memory, means memory swaping =(. Good Luck!