From Surplus Computers.
And you can get an AC adapter for 16 cents:
http://www.amazon.com/Travel-Charger-Sandisk-Connect-Player/dp/B001AV4DRO
Still on sale at surpluscomputers.com. 
$26 each shipped today only from 1saleaday.com. Specifically says “Factory refurbished” though, so who knows if it’s new surplus or not.
Message Edited by jj2me on 03-10-2010 07:29 AM
