JemJem via Walmart offers the refurbished
Apple iPad 2 16GB WiFi Tablet in Black for
$100.97 with
free shipping. That's a buck under our mention from two weeks ago and the lowest price we could find for a refurb by $78, outside of the mention below.
Note: A 90-day JemJem warranty applies.
A close price:
Liberty Mobile via eBay has a refurb for $103.87 with free shipping. (Several other eBay vendors have it for around this price or a couple dollars more.)