Shopping for the best price on small electronics means playing the S&ST (shipping and sales tax) game, since they are often the determining factors.  There are some comparison pricing sites that do a good job of this, comparing final price including shipping and tax to the zip code you specify.  If you don’t mind playing the rebate game, the best deal on iPods is at MacMall.com, where I just picked up a new 80GB Video iPod.  They offered free shipping (as a rebate), free case and FM transmitter (also as rebates), and no tax outside of California.