Walmart is offering the Apple TV (3rd Gen MD199LL/A) for $49. That's a few dollars less than our previous low mention and the best current price we can find. It's also $10 less than Apple charges for it in refurbished condition. You can select free store pickup to avoid shipping charges or pad your order with this $2 ethernet cable to get you over $50 (shipping is free on orders of $50+).
Holding out for the latest (4th gen) model? We spotted the 32GB at Radioshack for $126 shipped and the 64GB for $176 shipped. Also you can get one refurbished at Apple now. Read more of this post