OnSale via Amazon offers the HP TouchPad 32GB WiFi Tablet, model no. FB356UT#ABA, for $149.99. With $5.77 for shipping. It's the lowest total price we could find by $3, although its consumer counterpart was $6 less earlier today (and quickly ran out of stock). (This is the "business" version of the 32GB TouchPad; it does not differ from the consumer model in hardware specs.) Sales tax is added where applicable. It features a Qualcomm Snapdragon APQ8060 1.2GHz dual-core processor, 9.7" 1024x768 touchscreen LCD display, 802.11n wireless, Bluetooth 2.1 + EDR, 1.3-megapixel camera, accelerometer, gyroscope, compass, microSD card slot, and HP webOS 3.0.
Note that HP recently announced that it was discontinuing support for webOS devices, which includes smartphones and the above Touchpad.