32GB KingSpec 2.5-inch PATA/IDE SSD Solid State Disk (MLC Flash) SM2236 Controller
32GB SSD Solid State Disk 2.5-inch PATA/IDE standard Read speed up to 105MB/sec Write speed up to 31MB/sec 44-pin IDE interface
$39.93
[/quote]There are cheaper options by using an adapter and a $10 16GB mSATA SSD in the following thread.
The bonus is the mSATA SSD can be reused in newer hardware media players if the ATV1 ever dies.