Microsoft Zune 120 GB Media Player - Red

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$210.00 at Dell.com
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Apple iPod Touch 8 GB (2nd Generation)

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$164.65 at Tech for Less
$177.99 at ClubMac
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Creative Labs Zen X-Fi MP3 Player 8GB - Black

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$114.69 at PC Connection
$99.99 at Dell.com
$118.99 at ClubMac
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$117.99 at MacMall