Cnet.com's top-rated 3D Blu Ray player of 2012 on sale for $109.99 right now at Best Buy, online or in-store if you ask for online price. I see a couple of online retailers (authorized?) selling it for $95 or so.
Also, Best Buy has the Finding Nemo Ultimate Collector's Edition 5-disc combo pack for same price as Amazon, at $25.
I bought a Panasonic DMP-BD87P a few weeks ago at BB. However, I then stumbled upon this DMP-BDT 220, which appears to have better overall reviews. And I noticed the DMP-BDT 220 has a coaxial digital-audio jack as well as an optical digital audio-out jack--which is a plus for people like me that own an older AV receiver.
This brings up the question. Are the additional audio jacks (ie optical audio) now considered to be extras on new blu-ray players? Many people keep their AV receivers for a number of years before replacing them. And obviously the older AV receivers do not have HDMI. I've got a RX-V457 Yamaha Receiver that I purchased back in 2005. It does not accomodate HDMI--only coaxial digital-audio as well as optical digital audio).
Good question; I'm not savvy enough about it to answer. I'd call an audio electrionics store that sells this stuff and ask - DO NOT call a major retail store, imo, cuz they might give you bad information, like the know-it-all kid at Target who erroneously told me I did not need a 3D blu ray player for 3D movies since my TV is 3D-ready.