TigerDirect offers the Sony BDP-S570 3D-Ready Wireless Blu-ray Disc Player for $99.96. Coupon code "QDZ66925" cuts it to $79.96. With free shipping, that's the lowest total price we could find, although we saw a refurb for $5 less in December. It features playback support for standard and 3D Blu-ray disc movies in 1080p, iPhone / iPod touch app for remote access, DVD playback and upscaling via HDMI, Ethernet connectivity, built-in WiFi, streaming content from BD-Live (Netflix, Amazon on Demand, YouTube, Pandora, Slacker, and other online entertainment apps), 1GB of internal memory, USB connectivity, and more.

Update: This Blu-ray player was incorrectly listed as factory-refurbished earlier today, but the condition is new.