I got lucky and got one on Black Friday (someone had left one lying around the store) for $29.99 after $50 MIR.
Now it is even cheaper!
I burned one of the included mini CD-Rs on one of my normal CD-RW drives.
The unit is great - excellent audio etc..., except that it uses a proprietary rechargeable battery just like my iRiver iMP-350
One minus is that the battery life isn't very long.
I don't use it much (understatement), since my iMP-350 has a tuner as well, but it is good for days when I am going out after work, and don't want to have a bigger CD player around my waist.
WARNING: I think it does NOT support -RW media, only -R media.
Shouldn't be of much concern for most people, but...