RegentGames via Eneba has $50 Xbox Live Gift Card for ~$38 when you apply discount code 10PAYPAL in cart.
Service fees apply. Use the indicated discount code and payment method to reach the following price (after coupon and service fees).
ONLY VALID FOR PURCHASES VIA PAYPAL
Instructions:
1. Choose your product and click "Buy Now"
2. Go to cart
3. Select PayPal as your payment method (Service fees will be applied here)
4. Apply discount code: 10PAYPAL
5. Proceed to checkout with end-price indicated above.
*Price is subject to change by a few cents due to currency exchange rate volatility