Future Shop has a great deal on the 8GB flash Zunes. For $99, you get a very capable music player, an excellent UI, some nifty features like Wifi-sync and a Microsoft that’s been rewarding users with additional features in firmware updates. In fact, despite having an iPhone, I find myself using the Zune more than my phone’s iPod feature when I listen to music. I have absolutely no qualms with recommending the player at this price.
You can also consider price matching with Best Buy for an additional $5 off.