A4C offers the refurbished Samsung Galaxy 5 8GB Google Android MP3 Player in White, model no. YP-G70C/NAW, for $99.95 with free shipping. That's tied with our refurb mention from a week ago and the lowest total price we could find by $30. It features a 5" 800x480 touchscreen LCD, 8GB internal memory, front camera, rear 3.2-megapixel camera, microSD card slot, and Android 2.3.5 OS (Gingerbread).
Note: A 90-day A4C warranty applies.