Onsale.com’s Steal of the Day is on the refurbished Sharp Aquos Blu-ray Player (model no. BDHP21U R) on for $94.99, with a $25 mail-in-rebate also available that drops it even more down to $69.99. This sale results in $130 off the original $199.99 list price, and makes it the best price we have seen for this Blu-Ray player by about $10. Ground shipping starts at $15.24 and sales tax applies for residents of California, Illinois, Minnesota, Tennessee and Wisconsin.

If you’d prefer a new version of the same Sharp Aquos Blu-ray Player, Amazon.com has one on sale for $154.59, which is 38% off its list price of $249.99 and includes FREE shipping. However, those of you who don’t mind buying refurbished should check out Tigerdirect.com for the Samsung BD-P3600 Blu-ray Player, complete with 1GB of RAM and a wireless adapter. It’s available for only $199.99 and has shipping rates starting at $9.99. Add some speakers by upgrading to the Sony 5.1 Channel Blu-ray Player and Home Theater system at Justbuyelectronics.com, on for only $408.00 with FREE shipping included. Equip your new Blu-ray player with the Cables Unlimited HDMI 1.3 Home Theater Cable, which can be found at Amazon.com for $11.48 and has $2.98 ground shipping.

The Sharp AQUOS Blu-ray Disc Player features full 1080p HD-resolution BD-Video with BD-ROM Profile 1.1 Support, Dolby TrueHD and DTS-HD decoding, and multi-format DVD playback capabilities.  It also plays media on DVD and CD with full up-conversion.  It is backed by a one year limited warranty by Sharp.  Dimensions: (H) 2.7" x (W) 16.9" x (D) 13.2"; weight 8.8lbs.