Mogeeks via Amazon offers the HomeSpot Dual Stream Digital Bluetooth Audio Transmitter, model no. BTADP-128-D, for $33.99. Coupon code "X8TRSEBD" cuts the price to $27.99. Plus, Prime members receive free shipping. (Non-members can spend $49 to qualify for free shipping; otherwise, shipping costs $6.19.) That's $42 off list and the lowest total price we could find. It can stream up to two Bluetooth devices simultaneously and features 3.5mm, RCA, and TOSLINK optical inputs.
Of note, an analog-only version is available for $24.99 before code "X8TRSEAC", $19.99 after, also with free shipping for Prime members. That's $30 off list and another price low.