Borders has it listed at $27.99 on their website. B&N has it listed for $27.98.
Best Buy has the best pre-ordering deal I can find. They're selling it for $22.99. You can pre-order and pick it up at the store that day.
And if you have not ordered *by phone* from Best Buy before, I believe you can use promo code DRC1204 to save an additional 10%, which will get the price down to $20.69.
(Best Buy promo code fine print: valid on your first purchase only, phone orders only. 800-BEST BUY. Must be presented at time of purchase. Offer valid on purchases up to 5,000 and excludes desktop computers, laptops, and servers. Markdowns taken from regular prices. Limit 1 offer per customer. Offer expires December 31, 2004.)
Runners up are Costco and Circuit City. Both of them are selling it for $24.99.