Buy.com is offering the Polaroid High Definition camcorder (model no. 00725F) for $139.99, which is $260 off the list price of $399.99 and the lowest price we could find on this HD camcorder by around $138.  FREE shipping is included and sales tax applies for residents of New York and California. 
 

The Polaroid High Definition camcorder has 4x optical zoom, 5x digital zoom and a 2.7" screen size with a maximum resolution of 1280 x 720. REcord onto the 64MB of internal memory or onto a SD memory card. Connectors include one USB, one audio/video in, and one HDMI.