Philips SA3CNT08K/37 Android Connect 8GB MP3 Player for $99.99 shipped.  Here is a screenshot for your reference. This MP3 player features 3.2" touch-screen LCD, FM tuner, wireless 802.11b/g, 8GB internal flash memory, Android 2.3.5 Gingerbread OS, and up to 25 hours playback.  Most places have it for about $138 or more.