Microsoft Zune 120 GB Video MP3 Player - RED: Compare Prices, View Price History and Read Reviews at NexTag
Dealighted.com has this deal at Dell for $210 but is on sale now for $180 w/free shipping.
Zune starts with a digital media player and adds a twist. You can wirelessly share selected full-length sample tracks, playlists, pictures or your homegrown tracks directly from Zune to Zune. You can listen to the full-length songs that you receive up to three times in three days, flag the ones you like and easily buy them the next time you sync up. You can discover new music in the Zune Marketplace, and show off your favorite pictures and videos on the big, bright screen. Zune has all that and a built in FM tuner, too. Let your inner DJ run wild.
Microsoft Zune 120GB MP3 / Video Player Red $180 FS 
