I plan on buying mine from SanDisk 8GB SansaÂ® Clip Plus MP3 Player (Black) Hot!! - eBay, iPod MP3 Players, Electronics. (end time 18-May-10 04:16:31 AEST) & bid on a 16gb microSD card from this seller eBay Australia Shop - Apus Auction Express II: Electronic, Flash Memory Card. I've seen them sell for $38.
This comes to a total of $130~ for a 24GB player. Sounds pretty good to me. If you search on ebay internationally for the Clip+ you can get them pretty cheap, where and how big you get the SD card from is up to you. I'm planning ebay because yet again, it's cheap.