Wow. This is a pretty sweet deal. Almost a year ago we reviewed the Samsung Helix portable XM player and thoroughly liked it. Unfortunately, it carried a $400 price tag. Now, Amazon has this player for $40 after a $50 XM mail-in-rebate and $260 of instant savings off the $350 original price tag courtesy of Amazon. For those new to the satellite radio scene, there is a monthly fee associated with XM that is required to use this player, but this satellite radio junkie thinks that it is worth every penny.