Apple iPod Touch 32GB MP3 Player (3rd Generation) for $269.99 shipped.  Here is a screenshot for your reference.  Its features include a 3.5" widescreen display, 32GB hard drive, multi-touch interface, built-in WiFi, Bluetooth, iPod dock, youtube player, wireless map service, cover flow, up to 30 hours of battery life per charge, and more.  Most places sell the iPod Touch 32 for over $290.