This is already covered in another thread. I will elaborate though. I went to the Paramus, NJ and W. Paterson, NJ stores and the Rio 600 32Mb player is ringing up @ 49.97 and rebate of $50 is printing up as well. So, you get it for sales tax+ stamp. For those in Northern NJ, W. Paterson has 4 left as of 11:30am and Paramus has 7 as of noon.