The OCZ ATV 32GB flash drive (model no. OCZUSBATV32G) is available at eCost.com for $69.  This $40 mail in rebate offer drops the price down to $29.  That makes this the lowest price we could find on this flash drive by nearly $30.  Shipping rates start at $9.50 and vary by method of delivery.  Sales tax applies for residents of California, Texas and Tennessee.
 

The OCZ ATV flash drive is a rugged waterproof flash drive with 32GB of storage space for files, movies, programs, music, digital images and more.  It has 25MBps read and 16MBps write speeds. It is backed by a lifetime warranty from OCZ.