Best 60gb ssd under 120$

I would pick the Samsung 830.

The Samsung 830 is the successor to the wildly successful Samsung 470. The 470 has an absolutely stellar track record. There were no major issues or problems. So far it looks like the 830 is just as good as the 470. Both ssd's are Samsung designs with their their own in-house controllers, flash, components, and firmware. It looks like Samsung got it right both times.

Here is a link to the ssd database:

http://www.johnnylucky.org/data-storage/ssd-database.html

Scroll down to the Samsung section where you'll find links to actual technical reviews of the 830 including the one published by Tom's Hardware.