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Get this JBL Cinema BD100 Blu-ray 5.1 Home Theater System for $249.99 at Newegg. Shipping is $3.99. This was the lowest price we found by $100. This system includes a Blu-Ray player-and-receiver-in-one that also supports 3D playback and outputs surround sound to the 5.1 speakers and subwoofer. It also has built-in Bluetooth so that you can stream music from smart phones and laptops. There is no sales tax (except in CA, NJ, TN).