BUY.COM has it for $30, but they'll give you $10 off if you're using Google Checkout for the first time.
If you use a different email address and a different credit card every time, you could potentially use Google Checkout's $10 bonus several times. Dishonest, perhaps, but I don't think they've noticed.
At any rate, that would make Buy.com the best deal so far at $20. (shipping is free, and I think they charge whatever sales tax is applicable in your state)