Panasonic DMP-BDT220CP Smart Network 3D Blu-ray Disc™ Player $80 @ Costco B&M
Stumbled upon this today. Same price as Fry's & Amazon have offered it on sale but it's Costco so easy return if it's not for you. The price on-line is $89.99, but as you can see form the attachment, it is $10 less in that warehouse ($79.99). Price is good until 2/23/2013.
My guess is they are clearing out for the new DMP-BDT230 which ship in a few weeks and are also about $25 more expensive (with EPP). If you are a Costco member and in the market for a blue-ray, give it a try ... 2012 Product of the year and I think this is the lowest you will see.
Good luck! - Zee