Buy.com has the Nextar X3i Portable GPS Unit for only $99.99, one of the lowest prices I've seen for a GPS unit, new or refurbished. This features a 3.5" LCD display and voice-prompted navigation. It also comes with maps of the US and Canada pre-loaded on its memory card, with 1.6 million points of interest (gas stations, hotel, ATMs), MP3 player, photo viewer, and more. New Google Checkout users can get an additional $10 discount by signing up and paying via that service. Shipping is free and there is no tax (except CA, MA, MD, TN).