$300 - Apple iPod touch 8GB MP3 Player, Free $30 Gift Card

Apple iPod touch 8GB MP3 Player for just $299 with a free $30 Gift Card.
Play music, watch video and surf the Internet with the touch of a finger. The revolutionary multitouch interface is easy to use and the built-in Wi-Fi comes with a Safari Web browser. Music, movies and the Internet all the entertainment you need is at your fingertip with the iPod touch.

$89 - SanDisk Sansa Connect MP3 Player with WI-Fi

SanDisk Sansa Connect MP3 Player with WI-Fi just $89 shipped
The Sansa Connect MP3 player is a Wi-Fi based MP3 player from SanDisk's audio line created for wireless entertainment. This flash-based player keeps you connected to your music, friends and fresh new entertainment streams wherever you are. This player allows you to play music, browse photos and listen to Internet radio. Owners with a Yahoo! ID can listen to LAUNCHcast Internet radio, browse Flickr albums and photos, and see what their friends are listening to. Sansa Connect users with a Yahoo!® Music Unlimited subscription are also able to discover and download tracks and albums, and receive song recommendations from friends. The attractive, sleek design includes a 2.2'' TFT color screen with advanced navigational features and an easy to use interface. The Sansa Connect provides high quality sound playback and supports Microsoft PlaysForSure subscription music. The Sansa Connect provides a microSD™ card slot for additional capacity for your player.

$99 - Zune 30GB MP3 and Video Player

Looks like this deal is sold out everywhere... But no worries! There are plenty of other MP3 players out there, check out all the MP3 Players Under $100 @ Buy.com and take a look at a great selection of MP3 and Video Players @Newegg. Plenty of time left to get these before Christmas. Enjoy!