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newegg offers the PNY Polaroid 32GB microSDHC Class 10 Secure Digital High-Capacity Card, model no. P-SDU32G10-EFPOL, for $23.99. Pay via V.me by Visa and apply coupon code "VMEPROMOMAR13" to cut it to
$21.59. With free shipping, that's $0.67/GB and the lowest total price we could find by $2, although it was $2 less four days ago. It includes a full-size SD card adapter and features max write speeds of 10MB/s.
Update: The price has dropped to $22.99 before coupon, $20.69 after.
Polaroid P-SDU32G10-EFPOL MicroSDHC Card - 32GB, Class 10 is also available at these stores