Apple iPod Touch 8 GB (4th Generation) $199.99 // 32 gb + $20 giftcard $279.99

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Amazon offers the new, 4th-generation Apple iPod touch 8GB MP3 for $199.99 with free shipping.

(Target offers the same price, however sales tax is charged in more locations.)
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And  Ipod touch 32 gb + $20 giftcard $279.99 shipped @ amazon

Amazon has the IPOD Touch 8gb 4G for $199 and it now has a $25 Amazon gift card offering, as well!
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Just scroll down to the Special Offers section and then click Add Both To Cart.
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Free shipping, no tax, and $25 amazon gift card= best price I've seen!!
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Merry Christmas!