OBi110: VoIP Telephone Adapter with Google Voice, SIP & Phone Line Gateway - 39.99 + tax at Frys
Frys has the OBi110: VoIP Telephone Adapter with Google Voice, SIP & Phone Line Gateway for 39.99 + tax, for the next week. The online price is 49.99, but drops to 39.99 after you add it to cart.
Select pick-up in store to save on shipping.
It listed in their weekly flyer at page 25:
According to the flyer, "Price good Noverber 16 thru November 21, 2012. Prices subject to change after Wednesday, November 21, 2012.