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NextWorth offers a $200 Target Gift Card when you trade-in a used, fully-functional Apple iPhone 4 for AT&T Wireless. (Click here for instructions on how to trade your phone in; Verizon models don't qualify for this promotion.) Once you receive your gift card, you can then use it to purchase a new Apple iPhone 4S 16GB for AT&T Wireless, Verizon, or Sprint for free. It's the best deal we've seen on the new iPhone 4S, and the first time we've seen such a strong promotion on a new iPhone model.
Of note, RadioShack stores may offer up to $200 trade-in on used Apple iPhone 3GS and iPhone 4 models, as reported by TechnoBuffalo.Update: Amazon is currently offering $262.50 trade-in value for the iPhone 4 16GB for AT&T and $250.50 for the Verizon version. Also, it's worth noting that the iPhone 4S 16GB would only be "free" for those eligible for an upgrade.