newegg via eBay offers the refurbished Apple iPad Mini 32GB WiFi Tablet in Black/Slate, model no. MD529LL/A, for $349.99 with free shipping. That's tied with our refurb mention from two days ago (which had rebate hassles) as the lowest total price we've seen for a 32GB iPad mini. (It's a current price low for a new unit by $74.) This 0.7-lb. tablet features an A5 1GHz dual-core processor, 7.9" 1024x768 LED-backlit touchscreen LCD, 32GB internal storage, 802.11n wireless, Bluetooth 4.0, 1.2-megapixel FaceTime camera, 720p video recording, 3-axis gyro, accelerometer, up to 10 hours of battery life, and iOS 6.

Of note, no warranty information is provided.