JemJem via Walmart offers the refurbished Apple iPad 2 16GB WiFi Tablet in Black for $100.97 with free shipping. That's a buck under our mention from two weeks ago and the lowest price we could find for a refurb by $78, outside of the mention below.

Note: A 90-day JemJem warranty applies.

A close price: Liberty Mobile via eBay has a refurb for $103.87 with free shipping. (Several other eBay vendors have it for around this price or a couple dollars more.)