This deal has ended.
The Large Memory Foam Dog Bed with Microfiber Cover drops from $69.99 to $49.99 at Overstock.com. Better yet, activate this link and pay with a new account to cut it to $47.49. With $2.95 shipping, that's $20 less than the second lowest price for any memory foam pet bed of this size. It's well reviewed with 4.6 out of 5 stars from over 300 buyers. There is no sales tax (except UT).