ChubbiesTech via eBay offers the 1st-generation, open-box Apple iPad 32GB WiFi + 3G Tablet, model no. MC496LL/A, for $154.84 with free shipping. That's $344 off list and the lowest total price we could find. (We last saw a refurb for $10 less in February.) It features an Apple A4 1GHz processor, 9.7" 1024x768 LCD touchscreen display, 802.11a/n wireless, Bluetooth 2.1 + EDR, accelerometer, compass, and up to 10 hours of battery life.

Of note, this item may not have its original packaging, but is otherwise new. No warranty information is provided.