This deal has ended.
Update: this has dropped $1. Buy.com has the ATI Wonder 200 PCI TV Tuner for only $20.99
$21.99, one of the the lowest prices I've seen for a solid TV tuner. These go in your desktop computer and turn your PC into a Tivo-like video recorder, allowing you to watch and record live TV. Shipping is free and there is no sales tax (except CA, MA, MD, TN).