WorldofWatches offers the
Puma Men's Circuit Touchscreen Digital Watch, model no. PU910211001, for . (The Watchery via eBay has it for the same price.) That's the lowest total price we could find by $6, although it was $5 less in March. It features a rubber strap, stainless steel case, touchscreen, quartz movement, water resistance to 99 feet, and more. $29.99 with free shipping
Update: WorldofWatches has increased in price; however, The Watchery via eBay offers it for $29.99 with free shipping.
Men's Black Dial Black Rubber - Puma Watch is also available at these stores