Picked up one of these for my IPaq. 256MB for $29 is certainly the right price for me:
Item: http://www.newegg.com/app/viewProductDesc.asp?description=20-219-204&depa=0
Rebate: http://65.119.30.151/UploadFilesForNewegg/rebate/EPSD-Rebate Form-rev1.pdf
Item: http://www.newegg.com/app/viewProductDesc.asp?description=20-219-204&depa=0
Rebate: http://65.119.30.151/UploadFilesForNewegg/rebate/EPSD-Rebate Form-rev1.pdf