Walmart is offering discounts on refurbished 3rd generation Retina iPads.  The 16GB WiFi version starts at just $399.00 with free shipping.  Each unit includes a 90 day limited warranty.

Refurbished New Apple iPad 16GB BLACK or WHITE) for $399.00
Refurbished New Apple iPad 32GB BLACK or WHITE for $529.00
Refurbished New Apple iPad 64GB BLACK or WHITE for $629.00

The new iPad, Wi-Fi, 16GB, Black, Refurbished:
Available in 16GB, 32GB or 64GB
9.7-inch Retina display with Multi-Touch
Dual-core A5X chip with quad-core graphics
5MP iSight camera and FaceTime camera with VGA-quality photos and video at up to 30 frames per second
1080p HD video recording up to 30 frames per second with audio
Built-in 42.5-watt-hour rechargeable lithium-polymer battery
Up to 10 hours of surfing the web on Wi-Fi, watching video, or listening to music
Charging via power adapter or USB to computer system
Up to 10 hours of battery life
Built-in Wi-Fi (802.11a/b/g/n)
Cellular data service on Wi-Fi + 4G models (sold separately)
Available in black or white
iOS 5 and iCloud4