CDRLabs.com

This is definitely one of the better deals I've seen for Nero 7 Ultra. Outpost has it for $49.99 and is currently offering a $20 upgrade rebate which brings the price down to $29.99

http://shop3.outpost.com/product/4578147

Here's the rebate form:

http://image.ak.outpost.com/art/rebates ... 8147_1.pdf

Software you can use for the upgrade:

Roxio: Easy Media Creator, Easy CD & DVD Creator, Easy
CD & DVD Burning
Nero: Nero 5, Nero 5.5 or Nero 6 Ultra Edition
Pinnacle: Studio, Pinnacle Instant CD & DVD, Pinnacle Studio
Media Suite
Intervideo: WinDVD Creator, MediaOne, DVD Copy
Ulead: DiscCreator, VideoStudio

Bah, back up to $99