Buy.com has the Pentax Optio M30 7.1MP Point & Shoot Digital Camera for $75 with free shipping.
Features:
* 7.1-megapixel CCD captures enough detail for photo-quality 15 x 20-inch prints
* 3x optical zoom (with high-ISO shake reduction); 2.5-inch LCD display
* Photograph from as close as two inches away in Super Macro mode and and four inches in Auto Macro mode
* Movies at 30 frames per second at 640 x 480 resolution
* Stores images on SD or SDHC memory cards (21.9MB internal memory included); powered by li-ion battery (battery and charger included)
Pentax Optio M30 Point & Shoot Digital Camera - 19251 - Buy.com
Pentax Optio M30 7.1MP Point & Shoot Digital Camera $75 + FS 
