Future Shop has a promotion that if you trade in your old MP3 player, you get $40 off your purchase of iPod Touch.

I read that the Dollarama sells MP3 players for $2.

Best Buy
8gb - 229.98
32gb - 309.98

Future Shop
8gb - 249.99
32gb - 319.99

Price match at Future Shop and get 10% off difference.