This deal has ended.
Buy.com again has the Midland X-TraTalk Two-Way Radios on sale for just $28.99. These feature 22 channels, an impressive 20 mile range, rechargeable battery packs, water resistance, and include a three-year warranty. Shipping is free and there is no sales tax (except CA, MA, MD, NY, TN). If you prefer, they're also available at Amazon at this price point.