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Cowboom (Best Buy affiliate) is offering a new Apple iPod Touch 4th Gen. 8GB for only $138.  That is only $40 more than a pre-owned model with scratches, and dents.  Cowboom defines “new” condition as “This item may be factory sealed or in brand new condition without the factory seal. The product is in unused new condition and functioning perfectly.

Any originally provided parts, manuals, accessories, warranty cards, or other items that were provided with the unit will be contained in the original packaging.”  Act quick as Cowboom typically does not have large quantities of these deals.

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Apple MC540LL/A iPod touch 4th Gen 8GB MP3 Player