Amazon.com has the Samsung Galaxy 4.0 Android MP3 Player for $159.99. This player ships for Free, and it features:

• Powered by Android 2.3.5 , with access to over 250,000 apps including games, productivity software, and more
• Uses a Wi-Fi connection (802.11 b/g/n) for Internet access
• 8 GB internal storage with a microSD card slot for adding up to 32 GB4-inch super-clear LCD touchscreen with WVGA (800x480) resolution
• 3.2-megapixel rear-facing camera with built-in flash, and a VGA front-facing camera for video calling