[quote name='PaRappa/GMRTAG']Never at B&M stores unless they go out of business.[/quote]
There is one exception: FYE.
If you have one in your area, they have quite frequently (if not semi-permanently) had a rebate for about $30 IIRC on an overpriced $140 DS Lite, taking it down to $110. I wouldn't really recommend it, but it's the only B&M retailer I've seen that has it cheaper than MSRP AR on a regular basis.