Just a quick note. It doesn't take a genius to look at how many people are selling iPods on Ebay, maybe there is a message in there? DONT SELL iPODS! The competition is absolutely insane, I would advise starting out with accessories, that is what I did, and I was making 300-400% profit per item.
seriously, stay away from the from the iPod game, the competition is far too great, and the ipod you are likely to find that are really cheap and could give you a good profit, are probably fake.
I tell you this from a history of trying to make ipods sellable, it doesnt work.