JemJem offers the refurbished 3rd-generation Apple iPad 16GB WiFi 9.7" Tablet with Case in Black, model no. MC705LL/A, for $185 with free shipping. That's $150 under the lowest total price we could find for a new one, although we saw another refurb for $6 less last month.
Note: A 30-day JemJem warranty applies.
Update: Warranty information has been corrected