it all depends on what you want really

there are now several sites, many of which have been mentioned here

to me there are 2 categories,

1. Unbrandeed player
2. branded player

for unbranded players:

www.uxcell.com
www.dealextreme.com

these are 2 i have ordered from in the past and would recommend on service. They have cheap unbranded clone players of varying quality, i have had to send more back than i have kept, but the recommendation goes on the fact that they are willing to sort out problems and treat you very well as a customer

Branded player

www.mp4nation.com

this sites main store of players are brand name Chinese players, these are of a higher quality and also have support in terms of firmwares and repairs. mp4nation is also a valid seller who will treat you well also.

I have only recommended sites that i have actually bought from BTW

so the choice is your really the first of which is do i want a branded or unbranded player, i have personally been down the unbranded route myself and learnt the hard way. I now only buy branded players

also i forgot one

for branded and unbranded

www.i-yotta.com

they were fast on delivery but their site never seems to change so i do not actually know if they re sytill up and running plus their prices are WAY over priced.

also a note on www.dapsta.com, are thety still running as their forum, before it went away was full of people complainng and users calling paypal disputes, their home page certainly ha not been updated in a while also