Roku offers two Roku 2 HD Wireless Streaming Media Players for $119.98. (Select the second model from the left; add two to your cart.) Coupon code "CSC-25" cuts them to $89.98. With free shipping, that's $44.99 per unit and the lowest total per-unit price we could find for this model by $25. The Roku 2 HD streams 720p HD content from Netflix, Amazon Video On Demand, Rdio, Pandora, Flickr, and other media apps. It also features 802.11n wireless, microSD card slot, Bluetooth 3.0, and an HDMI output.

Update: This offer is back via a new link.