Action Gear via Amazon offers the Vibe Sound USB Turntable, model no. VS-2002-SPK, for $31.96 with free shipping. (Non-members can spend $49 to bag free shipping; otherwise, it adds $9.63.) Excluding the below mention, that's the lowest total price we could find by $19, although we saw it for $2 less last July. This 2-speed (33- and 45-rpm), belt-driven vinyl record player includes USB connectivity that allows direct connection to your PC. Note that it's not compatible with 78-rpm records.
A close price: Altatac via Walmart offers it for $32.99 with free shipping.