This week, at least at my local Walmart and probably others, you can get the Samsung Focus for essentially $48 plus tax on the purchase price. The purchase price is $148 but they give you a $100 Walmart gift card. Also, in California Walmart only charges sales tax on the price you pay for the phone and not the unsubsidized price. I believe every other store in California charges tax on the unsubsidized price. So for example if a phone costs $500 unsubsidized you end up paying around $45 in sales tax where as the Focus only cost me $13 in sales tax.