The new Toshiba Gigabeat T400 ships from Amazon.com for $99.99.
Toshiba announced the T401 and T401s for Japan for the end of September. The Gigabeat T401 has Wi-fi connectivity which makes it a bit interesting. The Toshiba T400 was announced a couple of days ago but does not have WiFi.The T400 has a 2.4-inch LCD screen and a battery life of up to 16 hours for music and 5 hours for video. Storage space is only 4GB of flash memory.
The Gigabeat T400 is competition for the Zune 2.
More details on Amazon.com.