Dell Home offers the Samsung BD-D5500 3D Blu-ray Disc Player bundled with a $30 Dell eGift Card for $98.99 with free shipping. Assuming you use the credit, that's the lowest total price we could find by $21 (outside the mention below), although we saw it for $1 less four weeks ago (since expired). Sales tax is added where applicable. This player is WiFi-ready and allows upconverting of 2D Blu-ray disc titles to 3D. It also features support for video formats such as MPEG-2, MPEG-4, DIVX HD, and WMV, as well as various Dolby Digital audio formats. It has one HDMI output, two USB ports, and more.

Don't want the credit? East Coast TVs offers it for $63 plus $9.94 for shipping.