A4C offers the refurbished Sony Walkman 4GB W Series MP3 Player in Black or Blue, model no. NWZ-W273S, for $49.95 with free shipping. That's $30 under the lowest total price we could find for a new unit. It features playlist compatibility, 4GB of storage space, and is waterproof up to six feet. A USB charging cable and cradle are included.
A 90-day A4C warranty applies.