This deal has ended.
Buy.com has the Portable USA 10.4" Digital Photo Frame for only $149.99 if you pay via Google Checkout and get their $20 off $50 discount. Shipping is free and there is no sales tax (except CA, MA, MD, TN). This is the lowest price I've seen for a digital photo frame of this size. This is a great gift and works with the photos of any memory card.