To the extent of interest:
Available from Boston Computer Group, an electronics wholesaler, via eBay, the Toshiba MK6006GAH 60 GB drive for use in the HP-140 players, new (not refurbished). $89 "instant sale" price, and that includes ground shipping in the U.S. (no tricky eBay inflated shipping price issue there), insured. Payment is via PayPal, but you can call to pay via credit card for 3% extra and double your 1-year warranty if your credit card provider has that perk.
Seems to be a good and helpful company, and a good deal that others might be interested in.
http://cgi.ebay.com/NEW-Toshiba-MK60...QQcmdZViewItem