Le Perfect via eBay offers the Citizen Men's Eco-Drive Watch, model no. BM8475-26E, for $89.99. Apply coupon code "C20HELLOSPRING" and pay using PayPal to cut it to $72. With free shipping, that's the lowest total price we could find by $28. It features a stainless steel case, Japanese quartz movement, and water resistance to 330 feet.
Note that the coupon can only be used once per account.