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JR.com has the Coby PMP-7040 7" Portable Media Player for $159.99.
Final Price for this deal: $159.99 + $6.95 shipping

Description:
TFT LCD Widescreen / 40GB Hard Drive / Built-in SD Card slot / Connections for Recording Video onto Drive

# Includes: Installation CD, Professional Stereo Earphones, USB Cable, Stand, A/V Cable, USB Host Cable, and 100-240V UL Listed AC Adapter
# 40GB Built-in Hard Disk Drive (HDD)
# Built-in Stereo Speakers
# Built-in SD/MMC Card Slot (SD/MMC Card Not Included)
# Digital Preset EQ's (Normal, Rock, Jazz, Classic & Pop)
# Video Recording Function
# Digital Voice Recording
# Ultra-fast USB 2.0 Transfers (up to 40 Times Faster than USB 1.0)
# USB Host (OTG) Function
# Upgradable Firmware
# Detachable Li-Polymer Battery Provides up to 7 Hours of Video Playback
# Compatible Video Formats: AVI, MPEG 4
# Compatible Audio Formats: MP3, WMA
# Compatible Image Formats: JPG, BMP
# Display Area: 7" Diagonal
# Resolution: 336,960 Pixels
# Composite Video Out
# Analog Audio Out, 3.5mm Headphone Jack
# A/V Input: Composite In
# Output 2 x Stereo Speakers
# Color System: NTSC/PAL
# Power Supply: DC 9.5V AC Adapter
# Plug and Play: Supports Windows 98 SE (Driver CD Included), Windows ME, 2000, XP and Mac OS X
# Dimensions: Width 7.8” x Height 4.76” x Depth 1.26”