Cheapest wholesaler/distributor in the world to buy Apple iPod for Reseller.

99% sure that apple is the only distributor of IPODs.  They do it all.
 Margins are super tiny for resalers

http://www.geocities.com/ipodlinks/ipodlinks.htm
this must solve your problem

There are only a few out there however usually the cheapest is from
Apple through their education store.  If you can get that it willl
take 20-40 dollars off the cost of the ipod.  Going anywhere else
might save you as much as $10 but you risk the ipod having working
problems with little to no service options or you even risk the site
not sending you an ipod at all.  I'd get it directly from apple if you
can.  If money is really an option just go find one on ebay that is in
working order with maybe a bad battery then go to:
http://www.newertech.com/ipod  for a new battery.

Hope this helps - Todd

of course, many new ipods go on ebay for about 20-30 dollars cheaper
depending on the model.  A 512 mb shuffle goes for 70-80, and i
believe it retails at 99.  Make sure your bidding is on "New In
Box/NIB/Unopened" and not "Like New/Almost new/ New in Opened
Box/etc."
Try to buy from a seller with a high feedback rating and pay with
PayPal, so your purchase is secure, and if you never get it, you can
get your money back.