Buy.com has the V-Touch 8GB Touchscreen MP3 / MP4 Player for $59.99 with free shipping.
This iPod touch knock-off features a 2.8" touchscreen LCD, 2-megapixel camera, miniSD card slot, FM radio, voice recorder, up to 10 hours of audio playback or three hours of video per charge, compatibility with AVI, MPEG-4, 3GP, MP3, WMA, JPG, GIF, BMP, and PNG file formats, and USB connectivity.