MacConnection.com has reduced the price on the 2nd generation 8GB iPod touch (model no. MB528LL/A) to $189.99 which is $40 off the MSRP of $229 and the lowest price we have seen on this item by around $5.  FREE shipping is included and sales tax applies for residents of New York state.

The iPod touch has 8GB of storage space that can hold up to 1,750 songs, 10,000 photos, or 10 hours of video.  Features include a 3.5-inch widescreen multi-touch display, built-in speaker, accelerometer and 3D graphics. Connect to the Internet wherever there's a wireless network. Surf the web and send email from any Wi-Fi hotspot. Get directions, check the weather, follow stocks, watch YouTube, and more.  It is backed by Apple's standard one year warranty on parts and labor.  Dimensions: (H) 4.1" x (W) 2.4" x (D) .33" ; weight 4.05 oz.