This deal has ended.
Today only Cowboom.com (a Best Buy brand) has this Refurbished HP 8" LCD Digital Photo Frame for $24.99 plus $5 for shipping. This is the lowest price we could find for a refurb by $34 (Amazon has a new one for $106.45)! This digital frame displays photos in 800x600 resolution and features 512MB of internal memory. Note there is no mention of any warranty information on the product page. Sales tax is charged in most states.