Canon Elph 100 HS Kit - $49.97 - Costco B&M - YMMV
My wife called me while shopping at Costco. She was looking for a cheap camera for a kid relative. She found that they had 4 or 5 Canon Elph 100 HS Kits that includes the Elph 100 HS camera, a case and a 4GB SD Card for $49.97. I didn't really believe her, but she said it was, so I told her to pick up 3, and sure enough...fantastic deal! This is the only link I could find to the product as a kit: http://reviews.costco.com/2070/11...eviews.htm
Not sure if this was just this store or if other ones have it, but it's worth a try at that price! Good luck!