Newegg.com has the Microsoft Zune 1.8" Pink 4GB MP3 / MP4 Player for $88 with about $7 for shipping.
The slick little Zune offers huge performance. This 4GB portable media player showcases a brilliant 1.8" full color screen, which brings your album art, photos, and videos to life in crisp detail and bold color. Sensitive touch controls make navigating Zune's clean, simple interface effortless. Zune also gives you the freedom to sync with your PC or share music with other Zune users wirelessly.
Play songs you receive from other Zunes up to 3 times before deciding whether to purchase them. You can even transmit your Zune's music to you Xbox 360 and create custom soundtracks for your 360 games.