Buy.com offers the refurbished Sony 1080i Upconverting DVD Recorder, model no. RDR-GX255, for $59.99. With free shipping, that's tied with our October mention and the lowest total price we could find by $35. Features include support for MP3 and JPEG playback, 1080i upconversion, one HDMI output, and component and other video outputs.

Note: No warranty information is provided.