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I'll try Walmart. How about Radio Shack? I got my iPhone 4 two years ago for $150 at the Shack as they were having a sale at the time.
 
Target you can get 5% off ($10, so $189) using a red card (they have a debit version that just puts through like an electronic check, if you don't want a credit card), plus they do trade-ins of old iPods/iPhones for in-store credit as well
 
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