I just noticed that Creative Lab's 64MB Muvo is on clearance for $99.99 at CircuitCity.com
There is a $20 rebate that expires 6/14. If you add in the MSN Dads and Grads rebate, you can get another $20 MSN bucks back in August.
So 99.99 - $20 MSN rebate - $20 rebate = $60 before tax.
And for you UPROMISE members, use a registered card to get another 2% back on the original purchase price (I didn't include that in the title).