Cafago offers the KKmoon 720P IR Security Camera P/T Webcam for $25.98. Coupon code "ZS435USMG" cuts it to $24.78. With free shipping, that's the lowest price we could find by $2. It features 355-degree pan, 60-degree tilt, TF card slot, two-way audio monitoring, and motion detection.
Note: This item ships from mainland China and may take two to six weeks to arrive. Also, the countdown timer on the product page does not reflect an actual expiration time and resets daily.