Buy.com via Rakuten Shopping offers a Microsoft Xbox 360 LIVE 12-Month Gold Membership
for $34.99. Add two
to your cart for $69.98, then apply coupon code "GET15CE" to drop it to $54.98
. With free shipping
(choose the budget option), that's $27.49 per card and the lowest total per-unit price we've seen. (It's a current low for this quantity by $7.)
Of note, this offer may be limited to new customers only; if you don't qualify, newegg offers the cards for $31 apiece.