Not to TC, but if you have to get service through ATT anyway, they have the 3GS new on their site for $.99, and the 3GS refurb for $.01. Those require a two year; is this one different? If so, I rescind my TC and say that it is good.
I bought an 8gb 3gs from gamestop 4 days ago.
Arrived without box but was flawless. Since I am with att and not upgrade eligible, this is ideal as a backup device. Cheaper than carrying insurance and it came with IOS 5 installed. 139.99 was what I paid.