Circuit City has the CANON ELPHS400 4.0-Megapixel 3x Optical/3.6x for $359.99 + free shipping. Best Buy/Frys/MicroCenter/OfficeMax are all selling it for $449.99. That's a $90 savings.
Product Link -- http://www.circuitcity.com/detail.jsp?oid=70639&WT.mc_n=85&c=1&b=g&WT.mc_t=I
Product Link -- http://www.circuitcity.com/detail.jsp?oid=70639&WT.mc_n=85&c=1&b=g&WT.mc_t=I