iRiver Spinn 4GB Multimedia MP3 / MP4 Player (Silver) for $76.98 Shipped

iRiver Spinn 4GB Multimedia MP3 / MP4 Player (Silver) for $69.99.  Shipping is $6.99, so the total comes to $76.98 shipped.  Here is a screenshot for your reference.  It plays both MP3, MP4, and other media formats.  This player features a 3.3″ display, FM radio, voice recorder, and more.  As a comparison, Amazon has this MP3/MP4 player for over $200.