newegg offers the refurbished Sony 300-watt 5.1-Channel DVD Home Theater System, model no. DAV-TZ140, for $74.99 with free shipping. That's tied with our January mention and the lowest total price we could find for a refurb by $3. (It's also $40 under the best price we could find for a new unit elsewhere.) 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.

Note: A 30-day Sohnen Enterprises warranty applies.