Meritline offers the refurbished Microsoft Wireless Comfort Desktop 5000 Keyboard and Mouse Combo, model no. CSD-00001, for $36.99. Coupon code "MLC09BV19N" cuts it to $29.99. With free shipping, that's the lowest total price we could find for a refurb by $10. It's also $20 less than the best price we could find for a new one, although we saw a new unit for $20 less in August (since expired). It features low-profile Quiet Touch keys, Comfort Curve design, Windows 7 specific hotkeys, BlueTrack technology, and up to a 30-foot range.

Of note, a 30-day warranty applies, although it's unclear who backs it.