DigitalEtc via Amazon offers the Impecca 8GB Waterproof MP3 Player and Headphones
in Black, Aqua, or White, model no. MPWH82, for $69.99. Coupon code "P6KBPJ9X" cuts it to $34.99
. With free shipping
, that's the lowest total price we could find by $25. It is fully submersible, supports MP3 and WMA music formats, and includes two sets of earbuds.