Amazon.com has the Nomad Muvo2 4GB Mp3 Player for $190 - $50 rebate (Expires 12/18) = $140 with free shipping.
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CircuitCity.com has the Venturer Home Theater System (STS152) for $117 with free shipping. Features 5.1 Dolby Digital surround, 100 watts of peak power, Progressive-scan DVD player, AM/FM Tuner.
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Happy shopping and get those last minute gifts!
-Steen.