CowBoom offers the used, 4th-generation (previous model) Apple iPod touch 32GB MP3 Player, model no. MC544LL/A, for $139.99 with free shipping. That’s tied with our mention of a used unit from three weeks ago and the lowest total price we’ve seen for this model. (It’s also $95 under the lowest total price we could find for a new unit.) Sales tax is added where applicable. This current-generation iPod touch features a new high definition Retina Display, 3-axis gyro, iOS 4.1, front- and rear-facing cameras (the latter capable of HD recording), FaceTime, Game Center, and more.

Of note, new customers can get it for $134.99 via coupon code “COWBOOM5″.

Note that no warranty is available (a product protection plan is offered for additional cost). This used unit may be missing parts or accessories and have dents or scratches.