Newegg offers the refurbished Sony 300-watt 5.1-Channel DVD Home Theater System, model no. DAV-TZ140, for $69 with free shipping. That's $59 under the lowest total price we could find for a new unit, although we saw a refurb for $16 less in September. It features 50 watts per channel into five channels, a 50-watt powered subwoofer, DVD upscaling, USB, HDMI, BRAVIA sync to control all enabled devices with one remote, and audio input for MP3 players.
A 30-day warranty applies, but it is unclear who backs it.