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Buy.com has this Microsoft HD Webcam for $21.95 with free budget shipping. This is the lowest price we could find by $8. This webcam captures video in 720p HD quality and works with most online chat programs like Skype, Windows LIve Messenger, AOL, and more. It also comes with a 3 year warranty. Sales tax is only charged in CA, MA, MD, NY, and TN.