MacMall.com is offering the refurbished Sharp AQUOS Blu-ray player (model no. BDHP20U) for $139.99.  That's a price cut of $160 off the list price of $299.99, and the lowest price we have seen on this Blu-ray player by about $10.  Shipping rates start at $17 and vary by method of delivery.  Sales tax applies for residents of CA, IL, MN, TN, WI. 

People who are looking for a premium Blu-ray player might want to check out the Denon 1800BD Blu-ray player at 6ave.com. It offers a pure direct mode, bonus view and plays a wide range of media including DivX for $268.95 with FREE shipping.  Of course it is essential to have the proper cables to complete your home theater setup, so we've found a great deal on the Belkin Essential HDTV cable kit, priced at only $12.99 with FREE shipping at Buy.com.