For playing media content on the go, consider the Viewsonic VPD400 MovieBook HD, which CompUSA is offering for $80 after instant savings and a $20 rebate. Shipping nudges the total up to $88, but that's still a considerable savings over the next-best current price of $136.
The VPD400 does not have Wi-Fi or a touchscreen (we found the buttons particularly annoying), limitations that reduce its competitiveness against the comparable 8GB iPod Touch.
However, with a 4.3-inch display, it does serve adequately as a combination music player, e-book reader, photo and video viewer, and voice recorder. And with the CompUSA discounts, it's more than $100 less than the Apple offering.