Do that, you'll cover a lot of the cost of the iPad when you sell the brand new, unopened, iPod Touch. If need be, for cash purposes, take a spec hit on the macbook and put that saved money toward an iPad.
Here is another idea. Get the Mac by following the link below. Apple gives you an ipod touch with the purchase. Sell the Ipod Touch and use the money towards an Ipad. You will end up with a Mac laptop, Windows desktop, and an Ipad. All bases are covered.
Apple Back to School - Education Store - Apple Store (U.S.)
My favorite animal is steak.