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Focus Camera [focuscamera.com] has Sony 32GB Walkman MP3 Player w/ Hi-Res Audio (Blue) + Bass Headset Bundle for $ 228. Shipping is free. Available in 4 colors.

Headphones:[list][*]Acoustic Bass Booster for incredible bass response[*]In-line microphone for hands-free phone calling[*]40 mm drivers for dynamic frequency response[*]Comfortable around-the-ear design[*]Sophisticated aluminum, swivel design for portability