CowBoom offers the used 5th-generation Apple iPod touch 32GB MP3 Player in Silver, model no. MD720LL/A, for $129.99. Coupon code "iTouch54215" slashes it to $99.99. With free shipping, that's tied with our mention from a month ago as the best price we've seen for this model. (It's currently $147 below the lowest total price we could find for a new one.)
Of note, no warranty information is provided.