CDKeys offers a Microsoft Xbox Live 12-Month Gold Membership for $36.79. "Like" the CDKeys Facebook page to receive a unique coupon code to drop it to $31.97. Outside of the mention below, that's $3 under our expired mention from three days ago and the second-lowest price we've seen. (It's also a current price low by $3.)
Want an extra month? CDKeys also offers a Microsoft Xbox Live 12-Month + 1-Month Gold Digital Membership (13 months total) for $38.52 via the above coupon.