There is an iPod sale going on right now at www.cowboom.com: http://www.cowboom.com
How it works is every time someone buys or adds an item to the cart, a new
iPod goes up. Last time there was this deal, a lot of people bought a ton of
cheap iPod touches.
I've seen a couple 2nd gen iPods on there for $60. Great deal if you need a
cheap iPod Touch.