Exclusively for our readers, the refurbished Apple iPad 32GB 1st Generation goes from $399.99 to $114.97 to $109.97 with code BRADSIPAD at Yugster. Shipping adds $5, but this was still the lowest price we could find by $30. You can also choose the WiFi + 3G model for $10 more. This iPad features multi-touch display with IPS technology. It has 256MB DDR RAM and 32GB of storage. Please note, this is a refurbished unit and may have scuffs or scratches on the back, bezel and screen. Generic accessories are included, but this item will not arrive in the original packaging. It includes a 60-day Yugster warranty. There's no sales tax (except UT).