http://www.buy.com/prod/western-digital ... 57987.html
Refurbed but I wouldn't be afraid. You still get a 1 year warranty.
Personally I can't wait for the next few generations of these types of devices when they include video filtering and enhancements but that will probably take years (ever read a video card driver review? That stuff) BUT for the price these are incredible devices.
Pair these devices with this aftermarket firmware and you can do tons of fun stuff: http://b-rad.cc/wdlxtv-live/
A nice run down of the hardware you get for $60: http://wdtvforum.com/main/index.php?topic=3829.0
-500 MHz Mips cpu
-512 MB DDR 2 ram
-100 mbit ethernet
-2 USB ports.