ViewSonic Moviebook VPD400 4.3″ HD Digital Portable Player for $59.99 Shipped

ViewSonic Moviebook VPD400 4.3″ HD Digital Portable Player for $59.99 after a $40 rebate.  Here is a screenshot for your reference.  Note that the rebate is in the form of a prepaid Visa card.  This is meant as a portable entertainment solution for viewing movies, listening to music, viewing photos, recording voice memos, and more, along with 8GB internal memory and a Micro SD slot.  Most places have it for about $98 or much more.