I've been blogging about stores going out of business as a buying opportunity for eBay sellers (and resellers).
The latest thing I heard was Linens 'n' Things is having a 50-70% off sale as part of their liquidation.
This was seen on tv in the local Washington, DC area, so you'd have to check around in your own local area, but there may be similar sales.
I plan to stop by and will blog about how it goes. New towels for Christmas, anyone?