I have a kid owned iPod Touch 32GB 3rd Generation available. It has scratches on the back and a few very faint scratches on the screen, only seen at an angle. I have restored to 4.3.3 and jailbroken the iPod. It works!
I will include a new set of headphones, a used hard case, data cable and AC block.
I am asking $150 shipped to the US, $170 to anywhere else. I am PayPal verified and have feedback here as a buyer and seller.