Apple.com is offering their refurbished 32GB iPod Touch for $269.99. This MP3 player ships for Free, and it features:

• 32 GB capacity for 7,000 songs, 10,000 photos, or 40 hours of video
• Up to 36 hours of music playback or 6 hours of video playback when fully charged
• 3.5-inch widescreen multi-touch display with 480-by-320-pixel resolution
• Supported audio formats: AAC, Protected AAC, MP3, MP3 VBR, Audible, Apple Lossless, AIFF, and WAV; supported video formats: H.264, MPEG-4; supported image file types: JPEG, BMP, GIF, TIFF, PSD (Mac only), and PNG