I completely agree with MDS and thank him for his post. Instead of bashing the budget, let's try to help this person out (like Mike did with his link to H/K gear). It's cool to give the information that $100 isn't going to buy the state-of-the-art, but honestly I think that most people realize that.
I agree with bandphan that looking for a used unit would be a good approach. As MDS said, receivers lose value fairly quickly because of new features being introduced, so you might be able to get more for your money that way. Personally, I'd only buy used from someone that I knew and trusted, but that's just my preference and risk-averse nature.
belkincp, are there any features in particular that you want, or perhaps ones that you know that you don't want?