[Dan Driscoll]

$29.99 + $5 shipping from Sellout Woot.

[jackman]

$29.99 + $5 shipping from Sellout Woot.

That's a good deal, great deal in fact.  I've got one of these and really like it.  It has an FM tuner also and is easy to use.  It's part of my workout rig and takes a beating.  Sounds good alsoand has a built-in clip.  Plus, you can delete songs from the unit directly and use a mini USB to charge.  $29 is the best price I've ever seen for the mini clip.  Thanks!

[Cacophonix]

newegg had it for abt $38 plus free shipping a couple of days back. I bought one 
To me, the major USP is that it can play FLAC.

[Dan Driscoll]

I bought one for my wife a few months ago specifically because it could play FLAC files. All of my redbook music has been ripped to a HDD in FLAC for use with my SB3 and Cowan D2. It was a PITA to have to transcode it into MP3 for her old player and as a bonus, the Clip is easier to use and sounds a lot better.