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Walmart has the new iPad, Wi-Fi, 16GB, Black, Refurbished for $449. There is a 90 day warranty on this but it is the first time we’ve seen the new Retina iPad on sale.   (Free Site-to-Store is also available.)  Sales tax is added where applicable. It’s 9.4mm thick, weighs 1.4 lbs., and features a 9.7″ 2048×1536 Retina display, A5x dual-core processor with quad-core graphics, 5-megapixel iSight camera with 1080p video recording, front FaceTime camera, voice dictation, 802.11n wireless, Bluetooth 4.0, up to 10 hours of battery life, and iOS 5.

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