From 9to5toys.com:

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The Apple Store offers the factory-refurbished Apple iPad 16GB Wi-Fi Tablet in Black (pictured) or White for $419. With free shipping, that’s $30 under our mention of a refurb from a month ago and $70 under the lowest total price we could find for a new one today.

The 32 and 64GB Wifi iPads drop to $499 and $599 respectively.  That’s $50 below yesterday and $100 below new.

3G iPads are also $80-$100 off new prices, starting at $549 for 16GB models.

A full 1-year Apple warranty applies.