I just got one for 19.02 + 6.99 s/h on ebay from realcrazymo. He gives a disclaimer that all equipment purchased is AS IS, and that there is a chance the items might not work, but mine works! It is clearly used, there are dings and marks on it, but for 26 dollars shipped, its worth every penny.
Also, it came with nothing. No AC adapter, batteries, etc. Just the player.