Zazz daily deals have a refurbished PDA for $124.60 + $14.90 shipping.
<blockquote>We've managed to secure a limited stock of refurbished Mio 168 PocketPCs at a fraction of the retail cost. Yes, you at the back…no, mam, they're in perfect condition with all the accessories advertised on the original packaging. They are also in complete working order with the full Microsoft Pocket Office Suite and even a GPS function.</blockquote>
<blockquote>The only drawback, if you can consider it one, is the GPS maps are around twelve months old, with no free upgrades in sight. However, at just $124.60 plus shipping, we're confident that our members will go absolutely bananas over the cheapest price on one of the finest PDA/GPS units on the market.</blockquote>
Here is the product page, and price comparison. Very good value indeed, and I think it might sold out before I wake up later this morning…
Another PDA+GPS that I am looking at is Airis T620 from Deals Direct. $399 buys you a 400Mhz unit with PocketPC 2005, Wifi, Bluetooth and GPS. Pretty good reviews from what I read as well.