This deal has ended.
Buy.com has the Peerless PM600 VCR/DVD Wall Mount Kit priced at $35.99. Shipping is free and there is no sales tax (except CA, MA, MD, TN). If you already have your TV wall mounted, this is a nice secondary mount (that can handle up to 45 lbs.) to prevent visible wires leading to it. Plus, it comes with a five-year warranty.