Amazon has the Palm Zire 71 for $260, plus you get a $50 Amazon gift card. I own this handheld myself and it's been great, except for the fact that it has a cracked screen and I need to replace it. Shipping is free, and there are no rebates involved. It's a great handheld from Palm for the price. Also note that you can get a $50 back for trading in your old handheld from the trade in program from Palm.

http://www.amazon.com/exec/obidos/tg/detail/-/B00008WFVI/104-3168620-5546324