OP, I just want to clarify your use of the word "Ipod". Are you looking for only the Ipod brand MP3 players or are you referring to all MP3 players as "Ipods"?
This is an important distinction because there are some very, very good brands of MP3 that are much less expensive than the actual Ipods.
I just bought 3 Microsoft Zune MP3 players. They are 30 GB with video, and I paid $100 from J&R Music World (because they are brown. The other colours are $199.!

)
Anyway, I haven't tried them because they are Christmas gifts but they do get very good reviews. Sandisk products also get good reviews.