Buy.com has Ematic 4GB Video MP3 Player with 2.4" Screen, 2MP Camera and Video Recorder for $51.99 + free shipping.
Watch movies, Listen to music and even take pictures or video recordings all on a large 2.4" Screen. Revolutionary MP3 Video Player with built-in Digital Camera lets you watch hours of videos or listen to thousands of songs while weighing less than 2 ounces, has Built-In Speaker and memory card slot, 4GB Flash Memory stores up to 2300 songs, 20 Hours of Video or 5000 Photo's. Also features a MicroSD Memory card slot, Digital Video Recording - Records up to 70 Hours of Video featuring 7 different video modes including Sepia, Black/White, Solaris and more, 2.4" Color Display - Allows you watch videos, movies, browse E-Books or other text documents, 2MP Built-In Digital Camera W/Zoom so you can take pictures wherever you are! Various different Camera effects including Sepia, Black/White, Binaries and more., Versatile Playback - Supports MP3, WMA, AVI, MP4, Jpeg, BMP, and more, Voice Recorder - Built-In Microphone allows you to record quick notes, lectures and just about anything else and playback through the built-in Speaker or headphones, Supports Multiple Languages-- Black
Features
Video PlayerVoice RecorderAudio PlayerPhoto ViewerVideo
RecorderCamera
Video Formats: MPEG-4AVI3GPRMASF
Maximum Video Playback Duration: 20Hour
Camera
Effective Resolution: 2Megapixel
Interfaces/Ports
Interfaces/Ports: 1 x USB 2.0 USB
Physical Characteristics
Color: Black
Dimensions: 3.3" Height x 2" Width x 0.5" Depth
Miscellaneous
Platform Support: PCMac
Warranty
Standard Warranty: 90 Day Limited
Tech Specs
Storage
Hard Drive Capacity: Not Applicable
Flash Memory Capacity: 4GB
Display & Graphics
Screen Size: 2.4"
Display Screen Type: Active Matrix TFT Color LCD
Memory
Memory Card Support: TransFlashmicroSD Card
Image
Image Formats: BMPJPEG
Audio
Audio Formats: MP3WAVWMA
Maximum Number of Songs: 2300
Ematic 4GB Video MP3 Player with 2.4" Screen, 2MP Camera and Video Recorder $51.99 FS 
