BestBuy (in store only) has the Western Digital 120GB 8MB Hard Drive for $80 w/ no rebates. They are doing this in response to CircuitCity's & CompUSA's promo of the same item ($180 - $100 rebate, $160 - $80 rebate respectively) so you'll need to have a CircuitCity or CompUSA store in your area.
BestBuy will probably adjust the price to $80 after some rebate in a few days. Also, many of the stores are out of stock. Some stores will allow you to place a special order.
Found this at: http://www.slickdeals.net/#p3201