I don't like math (English was always my subject), but here are some numbers I can admire: Buy.com has the 8GB SanDisk Sansa View media player (refurbished) for $49.99 shipped. That's 10 bucks less than the older Sansa e280 I spotlighted in July and 50 bucks less than the equivalent refurb iPod.
Speaking of iPods, SanDisk's players tend to blow them out of the water in the feature department (the exception being the iPod touch). The Sansa View sports a 2.4-inch screen, a microSD slot for bumping up the memory (here's an 8GB card for just $19.99), an FM tuner, and a voice recorder.
Shortcomings? CNET dinged the View for being a bit large and having an unspectacular interface. Also, because this is a refurb, it has only a 90-day warranty, which is provided by Buy.com, not SanDisk. That's not a deal-breaker in my book, but it's something to think about. Still, 50 bucks for an expandable 8GB music/video/radio player is pretty tough to beat.