From 9to5Toys.com:

Screen Shot 2012-12-23 at 9.50.36 AM

Radioshack has the HTC One V no contract smartphone for $49.99 with free shipping on orders over $50.  That’s the lowest price we’ve seen on this product or any smartphone of this quality. Note this is out of stock online but available for Site-to-store.

Even without a Data plan it would make a heck of a nice Android powered iPod-like device.