The Sylvania Blu-ray disc player (model no. NB500SL9) with 1080p resolution, Dolby Digital output, and 7.1 channel surround sound output., is available at eCost.com, in refurbished condition for only $51.  This is a $31 price cut from their regular price of $84.99, and a $45 price drop from the original list price of $129.99.  Even after the $18 standard shipping fee this is still the lowest total price we've seen on this Blu-ray player by about $49.  Sales tax applies for residents of California, Texas and Tennessee.

Another low cost Blu-ray player, the Magnavox NB530MGX, is available in refurbished condition at TigerDirect.com for $89.96 after a $60 price drop.  The Sharp AQUOS BD-HP22U blu-ray disc player has been reduced by $150 to $99.99 at Dell.com.  Also available at TigerDirect.com is the refurb. Samsung BDP-1500 Blu-ray player, it was $249.99, but is now only $79.96.