JandR.com has an ARCHOS 504 40GB Portable Media Player for $219.99 plus shipping.
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- The Archos 504 40GB Digital Media Player has a large capacity and large screen Portable Multimedia Player, which supports all standard Video formats in full DVD resolution. The bright, 4.3-inch TFT screen with 16 million colors, ideal for watching videos and viewing photos. Watch DVD-quality video playback on your TV with the Optional DVR station. Also, Record directly from TV in high-quality MPEG-4 with optional DVR station.