A stocking stuffer from the Toys Section:

Amazon.com offers the current-generation Apple iPod shuffle 2GB MP3 Player in Silver (pictured), BluePinkGreen, or Orange for $41 with free shipping. That’s the lowest total price we could find for this 4th-generation iPod shuffle by $5. This model features VoiceOver, playlists, a rear clip, up to 15 hours of playback, and more.

Also, Target offers 4 $15 iTunes gift cards for $48 (do the math).  *Note, they don’t ship for 2-4 weeks

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Seth Weintraub's favorite gear