Cabela's offers the Masterbuilt Sportsman Elite 40" Vertical Gas Smoker for $199.99. Choose in-store pickup to dodge the $16.95 shipping charge. That's $50 off list and the lowest total price we could find. It features 15,400 BTU, adjustable gas control, full-range thermometer, and six chrome racks with 1,961 square inches of cooking space.
BuyDig via eBay offers the Masterbuilt Butterball Professional Series Indoor Electric Turkey Fryer, model no. 20010611, for $79.99 with free shipping. That's the lowest total price we could find by $19. It features a porcelain coated inner pot, 1,650-watt electric heating element, drain clip, fry basket, and cord storage compartment. It accommodates turkeys up to 14 lbs.
Update: The price has increased to $80.99. Despite the slight hike, that's still a price low by $18.