The best buy near me has the 110 for $79.99.
They've had 6 of them for about 9 months, last month they lowered the price to 79 from 99, they still have 6 of them.
I go in once a week to tell them that I will give them $20 for it.
It hasn't worked yet, but they will have to drop the price soon. Heck, they don't even sell sony handhelds anymore.