Currently the Sylvania Blu-ray disc player with 1080p video output is available in refurbished condition at eCost.com for $54.  That's $30 less than their regular price of $84, and $75 less than the list price of $129.  The lowest price we've seen on this Blu-ray player anywhere else is still $45 more.  Shipping rates start at around $18 and vary by your location and method of delivery.  Sales tax applies for residents of California, Texas and Tennessee.  Get full high-definition video playback, watch movies in the highest picture quality available for your HDTV, upconvert DVD for enhanced picture quality, and listen to multi-channel surround sound with up to 7.1 channel compatibility. 
 

TigerDirect.com has the refurbished Panasonic Blu-ray player with HDMI cable for $89.99, which is $70 off the list price of $169.99.  For only $10 more ($109.99) get a brand new Sony BDPS360 Blu-ray disc player from Dell.com, which has seen a $90 price break from the starting price of $199.99.  The Sony BDP-N460 is available at Vanns.com for $159.88.  Or if you are upgrading to a 3D HDTV you might want to consider the Sony 3D Blu-ray disc player, now $196.89 at Provantage.com.