Good As New Electronics via eBay offers the refurbished Sony 300-watt 5.1-Channel DVD Home Theater System, model no. DAV-TZ140, for $79.99 with free shipping. That's tied with our mention from two weeks ago and the lowest total price we could find for a refurb by $4. It features 50 watts per channel into five channels, a 50-watt powered subwoofer, DVD upscaling, USB, HDMI, BRAVIA sync to control all enabled devices with one remote, and audio input for MP3 players.

Note: A 90-day warranty applies, although it's unclear who supports it.