The Sony Playstation 3 160GB gaming system (model no. PS3K1006O) is currently available in refurbished condition at eCost.com for $239.99, which is $60 less than their regular price of $299.99, and $160 less than the list price of $399.99.  It's also the lowest price we have seen on this gaming system anywhere.  The PS3 gaming console comes standard with a 160GB hard drive and built-in wireless internet for downloading playable demos, movie trailers, online content and more.  Shipping rates start at $20 and vary by method of delivery.  Sales tax applies for residents of California, Texas and Tennessee.

The brand new 250GB Sony PlayStation 3 slim system is available at Vanns.com for $399.97 with FREE shipping, plus get a FREE game case with your purchase.  Amazon.com also has a PS3 slim system in a 120GB capacity for $299.99 with FREE shipping.  Make sure you pick up an extra Sony DualShock 3 wireless game controller, now $44.77 with FREE shipping from NextWarehouse.com.