Smart Bargains offers the Pacific Gear Rolling Backpack for $29.99. Plus, click here to get another 10% off and drop your price to $26.99, the lowest price we could find by $1. Even better, this link also gets you free shipping. This bag comes in 5 color options and features adjustable padded shoulder straps, a telescopic handle, side elastic pockets and a padded wheel cover for when bag is used as a backpack. There is no sales tax (except CO, KY, MA, NC, NY).