newegg offers the Patriot 32GB microSDHC Class 10 Secure Digital High-Capacity Card, model no. PSF32GMCSDHC10, for $28.99. This $5 mail-in rebate drops it to $23.99. With free shipping, that's $0.75/GB and the lowest total price we could find by $7, outside the price below. (It was a buck less in February.) It includes a full-size SD card adapter. Rebate expires June 30.

A close price: Fry's Electronics offers it for $22 after rebate with free in-store pickup, but sales tax in more locations.