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newegg offers the refurbished Sharp AQUOS Blu-ray Disc Player, model no. BD-HP24U, for $59.99. This $30 mail-in rebate cuts it to $29.99. With $4.99 for shipping, that's the lowest total price we could find by $25. (It was $5 less three weeks ago, since expired.) It features BD Live, DVD upconversion to 1080p, Ethernet connectivity with Netflix instant streaming, one HDMI output, and more. Rebate expires October 15.
A 90-day warranty applies, although it's unclear who supports it.