Amazon.com has cut the price on the IOGear 120GB video MP3 player (model no. GMD2025U) from $349.95 to $129.99, a savings of $219.96, making this the lowest price we have seen on this MP3 player by nearly $100.  FREE shipping is included and sales tax applies for residents of Kansas, Kentucky, New York, North Dakota, or Washington.
 

The IOGear 120GB video MP3 player features 720p HD upscaling that makes it possible to play movies in 720p resolution on an HDTV and can store up to 50 hours of DVD quality video or up to 30,000 songs as well as providing storage space for photos.  It is compatible with computers with Windows 2000 or higher.  Included is a wireless remote and a one year warranty on parts and labor from IOGear.  Dimensions: (L) 10" x (W) 3.2" x (D) 0.7" ; weight 1.8lbs.