CowBoom offers the refurbished Panasonic WiFi Blu-ray Disc Player, model no. DMP-BDT87, for $24.99 plus $8.99 shipping. That's $22 below the lowest total price we could find for a similar refurbished Blu-ray player, although we saw this one for $9 less in May. It features Ethernet, Netflix access, WiFi, Dolby TrueHD, DTS-HD Master Audio and other audio decoding, and one HDMI output.
Note, this item is not covered by a warranty.