Amazon has the Spongebob Media Player 1G Silv for just $24.88 (reg. $100) w/free shipping on orders of $25 or more…so add a cheap filler item like a toothbrush or a clearance book to kick your order over the $25 mark and get free shipping! You can also peruse THIS POST to find some cheap toys to put under the tree!
This media player received stellar reviews and for this price you can pick up a few!
Happy Shopping!