Update: the deal is dead! This is no longer available at this price. Tiger Direct has the Panasonic DMP-BD60 Blu-Ray Player on sale for $109.99 after a $90 instant discount. Checkout using a new Google Checkout account and you'll get an additional $5 discount, dropping it to just $104.99, the lowest price available anywhere. This plays HD Blu-Ray discs in up to 1080p resolution, but also upconverts your standard DVDs into high definition quality via HDMI. Shipping is free and there's no sales tax (except IL, FL, NC).