Dell Home offers the LG 1080p WiFi Blu-ray Disc Player, model no. BP330, bundled with a $25 Dell eGift Card, for $79.99 with free shipping. Assuming you'll use the gift card, that's the lowest total price we could find by $25, outside the price below. It features Smart TV access (Netflix, Vudu, Amazon Instant, Pandora, and more), WiFi, USB, and one HDMI output.
If you're alright with bulk packaging, A4C offers it for $49.95 with free shipping.