SanDisk's Sansa View, which has been favourably reviewed by CNET and others, has a feature set and memory capacity that puts it on the same level as Microsoft's Zune 8GB. Normally media players like this sell for anywhere from $130 to $250.
TigerDirect.ca has a refurbished Sansa View 8GB for $69.99 plus tax and shipping, which makes it an incredible value for anyone who is interested in the kind of features that SanDisk has packed into this player.
The most notable feature that you'll find is the expandable memory. Most high-end players are saddled with a locked-down internal memory. If you want more capacity, you need to trade in your player for a new, larger-cap model. The View lets you add an unlimited amount of capacity through increasingly affordable MicroSD cards (this should be no surprise given SanDisk's other business line).
I haven't tried the View myself, so I'm not offering any recommendations at this time, and I know that there are many who will find the refurbished nature of the product a deal-breaker, but if you aren't put off by this (and TigerDirect has 3 month warranty to help with your peace of mind), why not save some cash?