B&H Photo Video offers the current-generation Apple iPad 9.7" 128GB WiFi Tablet in several colors (Gold pictured) for $399 with free shipping. (BJ's Wholesale Club charges a buck more). That's the lowest price we could find by $7, although most stores charge $420 or more.

Update: The price has increased at B&H Photo Video; however, BJ's Wholesale Club still offers it for $399.99 with free shipping.