There was one on sale here on MR some time ago, nobody wanted it (shame!)so it went on ebay...
I would look in the buy/sell area here and on ebay, there are always players popping up. The h120/h140 is also advertized sometimes as iHP120 or iHP-120 (swap 120 with 140)
And do not forget to rockbox it once you have one!
While I'm posting: Much more recording info can be get from this site:
http://www.taperssection.com
The users (and material) range from newbies to professionals.