This deal has ended.
Apple.com has a factory-refurbished 1st Generation 32GB iPad with Wifi, originally $499, for $399. Shipping is free. That is the lowest price we found on a refurb of this model by $75. Refurbished iPads have the same 1-year warranty as new iPads. They come with all manuals and accessories and have been fitted with a new exterior case and battery. Sales tax is charged in most states.