Rockwell Tools via eBay offers the refurbished Rockwell 31-Piece Universal Sonicraft Oscillating Multi-Tool, model no. RK5121K, for $34.99 with free shipping. That's $46 under the lowest total price we could find for a new unit elsewhere. It features variable speed dial, universal fit system, and up to 211 lbs of cutting force.
A 2-year Rockwell warranty applies.