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This Toshiba DVD Recorder/VCR Combo with 1080p Upconversion (DVR620) drops from $199.99 to $159.99 with free shipping at Rakuten. This is the best price we could find on this recorder by $34.16. This combo recorders allows you to convert VHS tapes and record the video onto a DVD, upgrade the image quality of older DVDs to 1080p and record TV programs onto recordable DVD discs or VHS tapes. Sales tax is charged in most states.