I use audible anyway making this worthwhile. Unless you are absolutely desperate for this years model.
If you sign up and agree to 12 months at £7.99 for the one book membership you get a £50 voucher of selected devices.
Amazon keep fluctuating last years 32g Ipod touch, which is one of the offered devices to £178.68 £50 off take sit down to £128.68.
32g is a LOT of memory for £128.68 
and as the average audiobook on Tunes is £20 and audible is really easy to use with iTunes you are saving there too.
Hope this can someone details and devices available here