Fatwallet.com has it all.
Baically, the NEC ND-3540A is already on sale at Shop4Tech for $41.99, plus if you enter the coupon code "Burner10" at checkout, you will receive another 10% off, which brings to total down to $37.79. You can also throw in the 50-pack of Sonic 8X DVD-R's and save even more on a combo deal.
I trust Shop4Tech too, as I have purchased from them several times in the past. I just bought one of the NEC drives and the 8X DVD-R's to match. $37.79 for a drive that won a CDRLabs Best Buy Award, how could you pass this up?!