Apple iPod Touch 32GB MP3 Player (3rd Gen) for $269.99 shipped.  Here is a screenshot for your reference.  Its features include a 3.5" display, 32GB hard drive, multi-touch interface, built-in WiFi, Bluetooth, iPod dock, youtube player, wireless map service, up to 30 hours of battery life per charge, and more.  As alternatives, the iPod Touch 32GB is available here for the same price and available here for $274.99.  Most other places have it for about $287 or more.