Buy.com this week has the refurbished Microsoft Zune 30GB digital multimedia player (model no. JS8-00002) priced at $97.99, which is 51% off its original list price of $199.99 and about $82 less than the next available price we could find for this MP3 player anywhere else. Shipping rates start at $6.65 and sales tax applies for residents of New York and California.

Those of you who are fans of the Zune digital media player but require a little additional storage space, Amazon.com has a 120GB version available for  the discounted price of $221.98 and has FREE shipping included. Although for a little less you can go for the always popular refurbished 32GB iPod touch (current generation), which is still available at Apple’s online store for $249.00 and includes FREE shipping. Regardless of which MP3 player you choose increase your listening experience with the Sennheiser IE6 noise-isolation in-ear headphones priced at $140.95 with shipping rates starting at $8.40 and available at Thecamerabox.com.

The 30GB Zune MP3 player features a 3-inch video screen that supports both portrait or landscape viewing, and is capable of storing up-to 7,500 songs, 25,000 photos or 100 hours of video. It also has wireless networking so it’s possible to share tracks and other media. It includes an FM radio and supports WMV, MPEG-4, WMA, and AAC formats. It is backed by a one-year manufacturer’s warranty. Dimensions: (L) 5.55” x (W) 5.55” x (H) 2.24”; weight 1lbs.