Walmart offers the refurbished Philips 330-watt 5.1-Channel 3D Blu-ray Home Theater System, model no. HTB3524, for $89.99 with free shipping. That's $10 under our May refurb mention and the lowest total price we could find by $59 for a refurb today. It features a 3D Blu-ray Disc player, five speakers, subwoofer, Dolby TrueHD and DTS digital surround sound, Ethernet, USB, and HDMI inputs.
A 90-day warranty applies, but it's unclear who backs it.