REI offers the Bogs Kids' Durham Solid Rain Boots in Black or Black Multi for $29.83. In cart, they fall to $22.37. Opt for in-store pickup to dodge the $5.99 shipping charge. That's the lowest price we could find by $36. They're available in sizes 1 to 13, although not in all size/color combinations.

Update: It's no longer available for pickup. Shipping is $5.99.