Apple.com now has refurbs on the 3rd generation New iPad. Prices start at $449 for the Wi-Fi, 16GB model. Click here and then click the "iPad - 3rd Generation]] link on the left side of the page to view only the 3rd gen refurbs. These refurbs are 10% off the price of a new model. They are all fitted with a new case and a new battery and include the same 1 year warranty as new iPads. They also feature the new, high resolution "Retina Display." Shipping is free and sales tax is charged in most states.