This deal has ended.
eCost.com has the 40-hour Tivo available for Christmas delivery for $47 after a $150 mail-in rebate. FedEx Overnight Shipping is $9.99. Search for Model R54040. If you don't need it before Christmas the best price is $19 at Abt Electronics. Another option for Christmas is in-store pick up via CircuitCity.com where it works out to about $49 after sales tax, the $150 rebate and $15 off coupon code.