Audible.com has a pretty sweet deal right now:

Audible Starter Kit: Get 3 Audiobooks, Plus a Free Phillips Spark 2GB MP3 Player

It's basically 3 months at $14.95 per month, plus a one-time non-refundable shipping and handling fee of $9.95. Then you get 10.00 back from SR. So you would get 3 audiobooks plus the mp3 player for a total of about $45. Audiobooks usually run about $30 each depending on the book.

http://www.sunshinerewards.com/shopping/Audible/