DailySale offers the refurbished 1st-generation Apple iPad 32GB WiFi + 3G Tablet, model no. MC496LL/A, for $169 with free shipping. That's $231 under the lowest total price we could find for a new one, although we saw a refurb for $19 less last spring.
No warranty information is provided. Also, the countdown timer on the product page does not reflect an actual expiration time and resets daily.