Saw this PVR reduced in my local Tesco today (Solihull Extra) - presume it's on runout and will be the same price anywhere stock remains in store.
I believe this is the 80Gb version. I bought the 160Gb version earlier in the year - it's been brilliant (reliable and very easy to operate) and that was around the £90 mark. Ticket on this one states reduced from £39.98 but I'm sure they were around £80 originally.
At this price it's a steal - cheap enough for a second TV or just as a backup.
Good luck if you are after one. Hope there are more out there.