Tradeportusa via eBay offers the refurbished Sony Blu-ray Disc Player, model no. BDP-BX110, for $34.99 with free shipping. That's the lowest total price we could find by $12 for a refurb, although we saw it for a buck less in November. This Blu-ray player streams content from Netflix, YouTube, and Pandora. It also includes DVD upconversion to 1080p via HDMI, as well as Ethernet and USB.
Good as New Electronics via eBay offers the refurbished Sony 2GB Flash Memory Digital Voice Recorder, model no. ICDBX112, for $22.99 with free shipping. That's the lowest total price we could find for a refurb by $7, and the best non-rebate price we've seen. It stores up to 534 hours of MP3 audio recording and requires two AAA batteries (not included).
A 90-day warranty applies, but it's not clear who backs it.