Newegg has relisted their Xbox Live 1 year membership for 37.99 via Ebay. I know they had this for a little while during the holidays, think it was 39.99 though, then it jumped back up. It's relisted now, not sure how long that price will be available for, but 1 year for 37.99 is amazing. Here's the link :
Newegg XBL12M Ebay
http://www.ebay.com/itm/380544978258?ssPageName=STRK:MEWNX:IT&_trksid=p3984.m1497.l2649
Newegg XBL12M Ebay
http://www.ebay.com/itm/380544978258?ssPageName=STRK:MEWNX:IT&_trksid=p3984.m1497.l2649