MChrono offers the
Casio Men's Tough Solar Powered Tide and Moon Digital Sport Watch, model no. WS210H-1AVCF, for $26.95 with free shipping
. Outside of the prices below, that's the lowest total price we could find by $10, although it was $1 less three weeks ago. It features a resin case and band, Japanese quartz movement, date display, alarm, water resistance to 330 feet, and more.
A close price: Amazon and Mr. Watch via newegg sell it for $27.13 with free shipping.