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Adorama.com offers the 1st-generation Apple iPad 64GB Wi-Fi Tablet, model no. MB294LL/A, for $469. With free shipping, that's $51 less than the lowest price for a new unit, and the lowest total price for a refurb by $21. It features an Apple A4 1GHz processor, 9.7" 1024x768 LCD touchscreen display, Bluetooth capabilities, a compass, up to 10 hours of battery life, and more. Plus, there is no sales tax (except NJ).