RefurbDepot.com is offering the refurbished Panasonic home theater system (model no. SCPTX7) for $219.95, which is $180 off the MSRP of $399 and the lowest price we have seen on this home theater system by around $70.  Shipping is around $49 and sales tax applies for residents of New York state.
 

The Panasonic home theater system includes a DVD player/receiver, one subwoofer and a right and left speaker.  The center speaker is integrated into the right and left speakers.  The built-in 80GB hard drive stores over 1,000 hours of music.  An iPod dock is also included.  It is backed by a 90 day warranty from Panasonic.  Dimensions: front speakers (W) 4-3/16" x (H) 9" x (D) 5-3/16" ; subwoofer (W) 5-13/32" x (H) 15-7/8" x (D) 17-9/32" ; receiver (W) 14-3/16" x (H) 4-3/16" x (D) 13-5/32"