Amazon Local offers a coupon for $3 off downloads of select holiday albums from the Amazon MP3 Store. (The code will be automatically applied to your cart.) Choose from ten holiday albums, with prices starting at $2 (after coupon). That's the lowest price we could find by at least $3. Amazon MP3 Downloader is required. Deal ends December 22. A couple best bets, with prices after coupon:
Walmart offers the Philips RaGa 4GB MP3 Player in Black or Blue, model no. SA4RGA04KF/37, bundled with a $10 Walmart Gift Card for $29.99 plus $4.97 for shipping. Assuming you use the gift card, that's the lowest total price we could find by $5. It supports MP3, WMA, FLAC, APE, and JPEG files, built-in FM tuner, USB 2.0, and a rechargeable lithium-ion battery.