DealsDirect - Refurbished Zune 30GB MP3 Player - $99 + $9.95 Shipping + 1 Year Warranty
Looks like a good price to me, on Amazon UK its £120 which is near $200, same for Amazon US.
*Remember it's refurbished, but you do get a years warranty with it.
Promotion begins at 12:01AM Fri 09/04/2010 AEST ending at 11:59PM Sun 11/04/2010 AEST.
Only while stocks last.