YouBuyRite via eBay offers the refurbished Samsung Galaxy 3.6" 8GB MP3 Player, model no. YP-GS1CB/XAA, for $76.95 with free shipping. That's $3 below our December refurb mention and the lowest total price we could find for a refurb by $3. It features a 3.6" 480x320 touchscreen LCD, 8GB internal memory, 802.11 wireless, built-in GPS, front-facing VGA camera, rear-facing 2-megapixel camera, microSD card slot, and Android 2.3 OS (Gingerbread).
No warranty info is provided.