Target offers two Viva Paper Towels Giant Roll 8-Packs in Regular, Choose-A-Size, or Vantage, bundled with a $5 Target Gift Card for $19.98. (Add two 8-packs to your cart to see this price; the gift card will appear automatically.) Checkout via subscription to drop it to $16.98 and bag free shipping. Assuming you'll use the gift card, that's the lowest price we could find by $5.
Be sure to cancel your subscription after your order ships to avoid being charged for subsequent orders.