This deal has ended.
Buy.com has Samsung 7" Digital Photo Frame for $99.99 after a $40 mail-in rebate valid through 8/9. The before-rebate price of $139.99 is good just by itself as other stores sell the frame for $150-$180. Plus, shipping is free and there is no sales tax (except CA, MA, MD, TN). Also, Buy.com has a $5 off $50 coupon for new customers and new Google Checkout users can get a $10 off discount for signing up (you can't get both). This stores 400 images in 128mb of interal memory or also goes into "instant slideshow" mode when a USB or memory card is connected.