Hmmm though. I did come up with this one at Walmart, where the better prices would be assumed. They want $399 for a refurb, (not new) white 16GB Wifi only which is actually $20 more than the Apple Store refurb. They also are out of stock as of this writing. And it seemed to be the best price I could find overall. So my thinking is that a refurb at the Apple Store might just in fact be the best deal and the Apple Store of course does not sell the 3 brand new anyway.
Purchase the New iPad, 16GB for less at Walmart.com. Save money. Live better.