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Buy.com lowers the price of this Microsoft LifeCam Cinema Webcam from $79.95 to $39.95 with free budget shipping. This is the best price we could find by $10. This camera is ideal for video calls on Skype, Windows Live, and more because of the high resolution (720p) and ClearFrame image processing technology. The integrated mic cancels outside noise for clearer speech. Sales tax is only charged in CA, MA, MD, NY, and TN.