Online users can get paid for just about everything these days, from making accurate stock picks to referring others to an apartment complex. How about reporting good consumer deals? With auction sites, online resale retailers, and comparison tools, there are an infinite number of existing sites that aim to provide us the best deal. But a lot of these sites can end up being subjective, or have little involvement from the community.

BeatThat! is hoping to provide the most well-informed, self-sustaining consumer deal site by leaving things up to the consumer. If you find the lowest price deal on a particular electronics item, you can submit it to BeatThat! and earn cash. A good chunk of the process is maintained by users, from the research to the submissions, the verification and reporting. As a registered member, you can leave comments or report items listed that aren’t the best deal. BeatThat! has rules, however, to prevent people from gaming the system.

For starters, there’s a limit to how many submissions you can send in on a daily basis. There’s also restrictions on the types of items listed on the site, as well as the online retailers that sell the items in the first place. You can’t list used or refurbished items, and the “best deal” cost must include shipping and handling. And that’s just a portion of the stipulations required for a submission. Is this process really lightening the workload for BeatThat!? It doesn’t seem like it, especially as it has a set list of merchants that it’s authorized for deal submissions on the sight, meaning its actual verification process is contained on the administrative end. Are the payouts merely an effort to gain users, then?

The method BeatThat! is adopting really attracts two potential crowds–those that probably don’t need the consumer items they’re researching but are willing to put in the work to earn money and find the best deal, and those that do need the straight forward answer without having to do all the research. So I’m not entirely sure about the long term success of BeatThat!’s model. But the system overall appears to be rather transparent, as there are entire charts for approved and pending submissions for each user (like a stat chart), as well as tracking options for individual items and product price comparison filters based on retailers.

There’s a reason a lot of us would rather take a few trips to the dumpster or the end of the driveway in order to get rid of our stuff–sometimes selling it online can be a hassle. But if you knew that you were also encouraging a green lifestyle by participating in a consignment system, would you put in a bit of extra effort? Gazelle, a site that lets you resell your electronics, aims to simplify the classifieds system by creating an environment that doesn’t require person-to-person sales.

Instead of just throwing away your electronics, you can resell them and earn some cash, in turn recycling by allowing someone else to reuse your items. Gazelle actually buys your items, and acts something like a pawn shop for your electronic gadgets. The service includes an online calculator which will estimate the value of your products based on the information you provide. For those items that no longer have market value, they can merely be recycled instead of resold.

Part of Second Rotation Inc., Gazelle features a few new upgrades that will hopefully make the overall process of selling and recycling electronic items simpler. New navigation capabilities have been layered into the Gazelle site so users can easily find the items they’d like to sell and begin the process from there. The estimate calculator has also been improved, displaying the value of items over time. Now you’ll be able to better determine when an optimal time to sell your used products will be. The Gazelle upgrades also feature more Web 2.0 aspects, which merely introduce more transparency into the selling process, giving users more control by offering more insight to the data it collects for the purpose of determining things like product value, etc.

Whether you’d like to become more active in the reuse and recycle process, or you’d just like to offload your stuff for a fixed price, Web-based consignment service, Gazelle is hoping to lure you in one way or another. Through its partnerships with other companies and electronic goods stores, Gazelle turns a profit from the gadgets and items you sold for cash, but its upgrades really seek to better utilize its existing Web presence for the purpose of gaining a broader user base through simplified mechanisms.

If you used the SecondRotation site in the past year or so, you’ll recall that its bare bones appearance did little to steal market share from alternative sites on looks alone, though the service itself has proven to be quite useful. The new look and improved process will certainly make Gazelle more attractive to the average consumer and will allow Second Rotation Inc. to further its reach.

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Sony Corp. slashed the price of its current PlayStation 3 by $100, or 16.7 percent, and introduced a high-capacity model in an effort to spur sales of the struggling video game console. Starting Monday, the current 60 gigabyte model will cost $499, down from $599.

The Japanese electronics maker also said it is introducing a new version of the PlayStation 3 with a bigger hard drive for storing downloaded content such as video games and high-definition movies.

The new PS3 increases the system’s storage capacity to 80 gigabytes from 60 gigabytes and also includes a retail copy of the online racing title "MotorStorm," a company spokesman said. It will be priced at $599.

The larger capacity machine won’t be available in the United States and Canada until August.

It plays into the company’s upcoming strategy of eventually offering downloaded high-definition movies, video games, movie trailers and demos, Sony spokesman David Karraker said.

Karraker said further details on high-def movies for download would be released at a later date.

The announcement comes two days before the E3 Media & Business Summit in Santa Monica, Calif., where dozens of industry heavyweights including Sony rivals Microsoft Corp. and Nintendo Co. are expected to show off their latest games and related products.

Sony has said it sold 3.6 million PS3s in the fiscal year ending March 31 and expects to sell another 11 million in the current fiscal year. Microsoft said in its most recent quarterly earnings report filed in April that it had shipped 11 million Xbox 360s.

Nintendo, meanwhile, claims it has sold nearly 6 million Wiis worldwide as of March 31, and more than 40 million Nintendo DS handhelds. The company has predicted it will sell another 14 million Wiis and 22 million additional DS systems by the end of the current fiscal year.

The Wii and PS3 were released within days of each other late last year. Microsoft had a head start in the current generation of consoles, having launched its Xbox 360 in 2005. Last week, the software company announced an extension of the warranty due to the high number of systems suffering from hardware failure, also called the "red ring of death."

In April, Microsoft began selling a version of its Xbox 360 with a 120-gigabyte hard drive and a souped up high-definition video connection. Called Xbox 360 Elite, the black-colored system sells for $479.99.

Xbox gamers who already own the $399.99 20-gigabyte model can buy a snap-on 120-gigabyte hard drive for $179.99.

Karraker said Sony would use the E3 show to focus on two areas: ways to increase the number of consumers who own PS3s and other products such as the PlayStation Portable handheld system, and expanding the system’s library of available games.

He said Sony would be releasing 100 new video games during the current fiscal year, including 15 titles that are exclusive to the PS3 such as the hack-and-slash action title "Heavenly Sword."

By JOSHUA FREED, AP Business Writer

MINNEAPOLIS - Best Buy pulled further ahead of consumer electronics retail rival Circuit City on Wednesday, reporting an 18.5 percent rise in its fourth-quarter profit while Circuit City swung to a loss.

Best Buy Co. Inc., the nation’s biggest consumer electronics chain, said it earned $763 million, or $1.55 per share, during the quarter that ended March 3, up from $644 million, or $1.29 per share, in the three months ended Feb. 25, 2006. Revenue rose 21 percent to $12.9 billion from $10.69 billion a year ago, driven by store openings and a quarter that was a week longer than last year’s. Analysts surveyed by Thomson Financial were expecting earnings of $1.52 per share on revenue of $12.67 billion.

Best Buy also announced that it would carry Apple computers in 200 stores by this fall. Meanwhile, Circuit City Stores Inc. continued to struggle.

On Wednesday, the nation’s No. 2 consumer electronics chain said it lost $12.2 million in the fourth quarter, hurt by hefty restructuring charges related in part to store closings. It said revenue growth was slow because of declining flat-panel television prices and uneven demand for computer hardware in advance of Microsoft’s launch of its new version of Windows.

For the quarter ended Feb. 28, Circuit City lost 7 cents per share compared with profit of $141.4 million, or 81 cents per share, a year ago. The latest results included pretax charges of $144.6 million related to store closings and other restructuring activities and a lowered value for its international unit. Circuit City closed about 55 stores in Canada in February, and expects to close about 10 more this year.

Sales rose 1 percent to $3.93 billion from $3.89 billion, but fell short of analysts’ estimate of $4.04 billion, according to a survey by Thomson Financial. Sales at stores open at least a year slipped half a percent. "Fourth-quarter sales growth was somewhat less than we expected," said Philip J. Schoonover, chairman, president and chief executive.

Circuit City said personal computer hardware posted strong sales growth in both December and February, but January sales were hurt as the company kept inventories lean in advance of the Vista introduction. The company’s shares fell 39 cents, or 2 percent, to $17.90 in morning trading on the New York Stock Exchange. Since hitting a high of $31.54 a year ago, the stock has steadily declined and recently hit a new year-low of $17.02.

While Circuit City blamed TV and computer volatility for its troubles, Bank of America analyst David Strasser wrote in a note that "we believe competitive pressure from BBY is a big part of the issue."

Best Buy’s revenue grew faster than its profit — meaning Best Buy profited slightly less from each dollar in sales than it did last year. The company said that was because of growth in areas that carry lower profit margins, such as video game consoles, online sales, and its Five Star electronics retail stores in China. Best Buy also said margins were pressured by tough price competition in home theater, music and movies.

The company said margins would have been worse if not for gift card "breakage," or cards that don’t get redeemed. That added up to $23 million for the first three quarters of the year.

Best Buy said it plans to spend $800 million to $850 million this year on new stores and other initiatives, in addition to spending for acquisitions such as the $97 million purchase of Internet provider Speakeasy announced last week.

Best Buy’s comparable-store sales gain — a key retail barometer — was 5.9 percent, driven mostly by a strong increase at stores outside the U.S. Sales grew 4.8 percent at U.S. stores open at least 14 months, down from 7.4 percent growth during last year’s fourth quarter. Best Buy said the comparable store sales gain was driven by an increase in the average sale made to each customer.

Best Buy has already made moves into China, and on Wednesday it said it might open test stores in Mexico and Turkey within the next year and a half, said Bob Willett, who runs Best Buy’s international operations. "We believe that international expansion is one of the key ways we will meet the growth goals of the company," he said. He said China operations would contribute more than $1 billion in revenue this year "and be modestly profitable — a bit of a feat during the rapid growth phase for any business, particularly in an environment of such rapid change," he said.

Best Buy said it expects to earn $3.10 to $3.25 per share during the current fiscal year on revenue of about $39 billion, which would be an increase of 9 percent. Analysts were expecting earnings of $3.18 per share on revenue of $39.8 billion. Best Buy shares dropped 88 cents, or 1.8 percent, to $48.25 in morning trading on the New York Stock Exchange. They have traded in a 52-week range of $43.51 to $59.50.

___

Associated Press Writer Zinie Chen Sampson in Richmond, Va., contributed to this report.

DALLAS - In the most serious admission yet of the extent of Dell Inc.’s financial woes, the company’s internal audit committee said it has found a number of accounting errors and evidence of misconduct in its months-long review of previous earnings statements.

In a short news release, the Round Rock, Texas, company said that the audit also found "deficiencies in the financial control environment." Dell shares fell 56 cents, or 2.4 percent, to $22.83 in after-hours trading, when the announcement was made. The shares had closed up 4 cents to $23.39 on the Nasdaq Stock Market.

Dell also said Thursday that it would miss an April 18 deadline to file its annual 10K financial report to the Securities and Exchange Commission until the internal review is completed. The company added in the statement that it was working with management and the company’s independent auditors to determine whether the errors would require the restatement of previous earnings reports. "As we move toward the conclusion of our investigation, we are committing the time and resources required to ensure a thorough and comprehensive review and resolution of all identified issues and the implementation of appropriate remedial measures," Thomas W. Luce III, chairman of Dell’s audit committee, said in the statement.

The company did not say how much longer the internal investigation would last, and further details were not provided. Dell spokesman Dwayne Cox said the company was unable to comment further. In August, company officials said Dell received a letter from the SEC in August 2005 asking broad questions about some revenue recognition. Company executives initially shrugged it off as an informal investigation and something that happens to hundreds of other companies.

It has since grown into a formal look by federal investigators into Dell’s finances. Dell also faces a slew of shareholder lawsuits, and the U.S. attorney for the Southern District of New York has subpoenaed documents related to Dell’s financial reporting since 2002. Dell’s earnings statements from the second, third and fourth quarters remain preliminary and have yet to be filed with the SEC.

One analyst who said he has talked to top Dell management about the ongoing investigation in general terms called it "serious" but "not life threatening" and said he doubted the investigation would rise to the criminal level. "It’s a bad thing to have happened," said Roger Kay, president of Endpoint Technologies Associates Inc. "Clearly, they did something that they should not have, but in terms of the company, I think it’s going to be more of an annoyance."

In recent months, Dell has seen a management shake-up that included the departure of several top executives — including ex-Chief Executive Officer Kevin Rollins and Chief Financial Officer Jim Schneider — and the return of Michael Dell as CEO. With Dell at the helm, the company has been trying to orchestrate a turnaround plan to improve customer service and combat Hewlett-Packard Co. and other electronics manufacturers who have eaten into Dell’s market share with low-cost, low-profit PCs.

ORLANDO, Fla. - Philips Electronics is introducing a mobile phone with a built-in compartment for an ordinary AAA battery to power the device when the main battery runs low.

The Xenium NRG handset was developed in collaboration with battery maker Energizer Holdings Inc. and Techtium Ltd., an Israeli chip maker specializing in battery management technology. The AAA battery inserted into the phone can be of any brand or type, whether rechargeable or disposable. In the case of a rechargeable, the phone will recharge both the main battery and the backup AAA when it is plugged into an electrical outlet.

The companies say the AAA battery can provide up to three extra hours of talk time. They did not disclose how much the Xenium NRG would cost, when it would go on sale, or in which countries.

The new handset is based on the same Techtium technology that was used to develop Energi To Go, a portable backup phone charger that Energizer introduced last year. That device is also powered by standard AAA batteries. "Service providers tell us they want to increase (revenue)," said Itai Green, Techtium’s chief operating officer. "But when people run out of power, the providers can’t make money" from calls, text messaging and other non-voice services.

Netherlands-based Royal Philips Electronics NV announced in February that it was selling its remaining cell phone operations to China Electronics Corp.

By Jefferson Graham

LAS VEGAS - This year you’ll finally be able to get the digital camera you’ve always wanted, but couldn’t afford.

Popular digital SLR cameras from Canon and Nikon generally set you back around $1,000. But discounters will likely drive that down to $299 by year’s end, says Chris Chute, an analyst at researcher IDC. That’s just a tad higher than most people pay now for compact point-and-shoots. "This will dramatically reshape the digital camera market," Chute says. "It will give consumers a reason to jump into features they’ve always wanted, but didn’t know they could get."

Professional-looking digital SLRs (single-lens reflex) can stop action on a dime, without annoying shutter lag. They produce better-looking photos in low light and are much simpler to use than novices might think.

Chute says the point-and-shoot market peaked in 2006 at 29.8 million cameras. He expects flat sales this year. Meanwhile, 1.7 million digital SLRs sold in 2006, which he expects to jump to more than 2 million for 2007.

At the Photo Marketing Association trade show that concluded over the weekend, Olympus and Nikon introduced new SLRs for $799 that are expected to greatly fall in price in the coming months.

They compete with Canon’s market-leading $799 EOS Digital Rebel XTi, which has a 10-megapixel sensor (a megapixel is a measurement of a camera’s resolution).

Nikon’s lineup includes the $599, 6-megapixel D40. Its new $799 D40x matches Canon’s 10 megapixels. Olympus’ 10-megapixel Evolt E-410, also $799, offers built-in image stabilization, which helps make shots steady for those with shaky hands.

The E-410 is small and an ultralight 10 ounces. "Portability is the key for the female demographic," says Olympus product manager Sally Smith Clemens.

On the other end of the spectrum, Canon unveiled its latest super-high-end SLR. It’s a $4,000 model aimed at professionals, mostly sports and news photographers.

The EOS-1D Mark III is "the fastest camera we’ve ever had," says Chuck Westfall, a Canon customer service executive. The Mark III can shoot 110 pictures in 11 seconds.

Now that’s fast.

The new SLRs are expected in stores later this month. Elsewhere at the PMA show:

•So many cameras. In the heyday of SLRs, iconic cameras such as the Nikon F and Nikkormat were around for decades. Now Nikon, like its rivals, introduces about 20 cameras a year, only to kill them off the following year with new ones.

The average Nikon camera lives on for just six to eight months, says Nikon senior product manager Steve Heiner.

Why the constant reshuffling? "The stores demand it; the consumer demands it. They want to see ‘what’s new,’ " Heiner says.

Olympus’ Smith Clemens says that unlike the film era, when cameras rarely changed, "In electronics, the technology is constantly evolving, and we want to bring the new innovations to our customers as soon as we can."

•Big zoom, small size. Most compact cameras come with a 3X zoom, which brings you a little closer to the action from your seat. A new breed of "super zoom" tried to bring people even closer, with a 10X zoom. The drawback was that these cameras were big and bulky and couldn’t fit into your pocket.

Not anymore. Panasonic’s Lumix TZ3 is a typical compact size, but also has a 10X zoom. The $349, 7-megapixel camera is expected in stores later this month.