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Fry's offers the Samsung 32GB microSDHC Class 10 Secure Digital High-Capacity Memory Card, model no. MB-MSBGA/US, for $34.99
plus $1.99 for shipping ($1.16/GB). (Free in-store pickup is also available.) That's a buck under last month's mention and the least expensive 32GB Class 10 microSDHC card we've seen without rebate hassles. (It's also a current price low by $12.) Sales tax is added where applicable.
Update: It's now only available for in-store pickup.