Sweetwater offers the Behringer U-Phoria UM2 2-Channel USB Audio Interface for $29.99 with free shipping. (Musician's Friend and B&H Photo-Video also have it at this price.) That's tied with our mention from a week ago and lowest total price we could find now by $6. It handles up to 48kHz resolution and features a combo XLR/TRS jack, 1/4" instrument input, XENYX preamp, phantom power, and two stereo analog outputs.
Of note, this item is on backorder at each store, but can still be ordered at this price for delivery when available.