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.

The reviews are great: anythingbutipod.com review, pocketables.net review, cnet review

Black 8GB - $139.99
Silver 8GB - $139.99 OOS
Black 16GB - $174.99 OOS
Silver 16GB - $174.99 OOS

Order through Dell small business and use coupon code XTHR0RQRXJHQ12 to take 10% off: 8GB: $125.99, 16GB $157.49

Don't forget FW Cash Back!

Edit: Changed links to SB so coupon can be used
Edit: 7/16/09 - Changed coupon to a new valid 10% code

Exactly what I was looking for. Thanks!