Dealmac: MacResQ offers the reseller-refurbished Apple 30GB iPod with the Sennheiser MX500 portable headphones for $389.99.
(Add both to your shopping cart and apply coupon code “IPODHP” to drop the headphones to $0.) We couldn’t price the pair separately for less elsewhere.
The iPod is covered by a 90-day MacResQ warranty.