I searched the iPad forums and I didn't see where anyone had posted this yet, so if it's a duplicate post I apologize. Best Buy has a $100 iTunes giftcard on sale for $80 today. It's digital delivery, so you get the code e-mailed to you immediately.
http://www.bestbuy.com/site/Apple%26%23174%3B+-+iTunes+%24100+Code+%28Digital+Delivery%29/4173314.p?id=1218459173264&skuId=4173314
UPDATE: Deal is dead
http://www.bestbuy.com/site/Apple%26%23174%3B+-+iTunes+%24100+Code+%28Digital+Delivery%29/4173314.p?id=1218459173264&skuId=4173314
UPDATE: Deal is dead
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