Canon Powershot A540 6.0 MP Digital Camera $158.47

Dell.com has the Canon Powershot A540 for $168.95, but you can use a 10% off coupon if you having one lying around, or else you can get one on eBay for $1.98. The A540 is going for around $170-$200 on eBay. Shipping is free.

$168.95 - 10% Coupon ($16.90) + $6.42 Tax = $158.47 or $160.45 with the cost of the coupon.