Archos 7 160GB Internet Media Tablet for $239.99 shipped.  Here is a screenshot for your reference. In addition, receive $15 worth of MP3 downloads from Amazon for free. This player has a 7" touchscreen LCD with 800 x 480 resolution, 160GB capacity, up to 39 hrs of music and 10 hrs video on a single charge. It supports MPEG-4, WMV, and M-JPEG, MP3, WMA, Protected WMA, WMA pro 5.1, and more.  Additional plug-insare available to further enhance its capabilities.  Others usually sell it for over $310.