The Samsung P3 (YP-P3 officially) is on sale from Dell Small Business. This is significant since it has only been available at B&H for the last month, at full MSRP. Go search for it on Amazon... see what you come up with. There is an active P3 forum community at anythingbutipod.com. The only "gottcha" is that the estimated shipping time for those that are still "in stock", is 1-2 weeks.
Between myself and one other person, it looks like these are finally shipping. Now the question is whether people who order today will have to wait 1-2 weeks for shipping, or if they have a bunch in stock...
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