Apple Ipod Touch 8GB 2nd Gen only £129.99 at Comet.
This is available for store collection only (click and reserve) and from what I can see there may not be much stock around. But if you're after one it's worth a try to see if it's in any of your local stores.
It also states by clicking and reserving one of these you also receive a £15 Itunes voucher when collecting.
As far as I can make out there is no significant difference between the 8GB 2nd and 3rd gen.