Nutrend via Newegg offers the Vupoint Solutions HD Dash Cam, model no. DVR-G556-VP, for $39.99 with free shipping. That's the lowest total price we could find by $14. It features a built-in G-sensor, which triggers recording in the event of an accident with a timestamp. Deal ends February 13.
Note that a MicroSD card is required for use, but not provided.