Stating the obvious, you're going to have a hard time finding what you want. Even a used unit from ebay will likely put you over $100 with shipping costs. You're better off saving a little and get something you really want, because if you don't you'll just end up buying another unit in the future. In the end you'll end up spending alot more buying 2 units than if you saved to get one good unit.

Since you're looking at bottom end units, why bother with a digital input? Doesn't the Nak have rca's ? It will sound just fine using rca's, and will make finding a receiver easier.

My first recommend would be a Harman HK 3380-Z or HK 3480-Z(look for these typed exactly as stated). Harman has a store on ebay, and these can be had for as little as $100/$140 on a good bidding day.Shipping is about $22. These units are not perfect, but for my ears, their sound is way above anything else in the low end category....... and I've tried most of them (Denon,Sony,Marantz,Yamaha,Onkyo,Pioneer).

-Good luck, Garth

That will be hard to find. Hard but, not impossible. Check craigslist, ebay, and audiogon. For budget receivers I like (and own) a Denon. My brother owns a nice sounding Onkyo and I am also a fan of Marantz (same company as Denon now).

Good luck and let us know what you found/ bought!

Check the link below for great pricing on the HK receivers, ususally with free shipping.
If you need cheaper than that the Sony STRDE 197 is usually $119 to $149 at Best Buy and others.
J and R Music World NYC

Another way to get a 100 dollar receiver would be to spend a weekend or two going to local garage sales.

You'd pay with your time, but save on tax and shipping!

I know some people who have built their whole system via the garage sale circuit!

What does the "Z" stand for in the HK 3380 or 3480? Some listings include the "Z" and some don't. What's the difference?

The Z is H/K's designation for the refurbs . These are the ones that are always up for bid from Harman on ebay, or you can pay a bit more and buy the Z's directly from the Harman website. It's funny sometimes to watch the bidding on ebay because some people pay more than they would by just going to Harman's own site and ordering one without the drama. Then again, if you're approaching $200 for the refurb, the savings are not so much since the new ones are in the 275 range shipped.

Thanks Garth!