Ok I might be wrong about this, BUT, I walked into my local Best Buy here in Louisville, Kentucky. The 160gb Seagate everyone was talking about was $129 - $60 instant rebate which brought it to $69. $69 - $20 coupon brings it to $49. I just did this and the total came out to $52.99 total upfront. Now Seagate has the $40 MIR, NOT Best Buy which would bring it to $10 total. Now I might be wrong about this, but I see no reason why they would reject the rebate. If so, SMOKING HOT!!!!
http://www.filefarmer.com/Anandtech/Seagate_Bestbuy_160GB.pdf for the $40 Seagate MIR
http://www.filefarmer.com/Anandtech/Seagate_Bestbuy_160GB.pdf for the $40 Seagate MIR