Guys you should check out some of the deal sites on the internet. A couple days couple days ago Dell.com was selling Xbox Elites for $250 after 15% coupon with free shipping and no tax). There was also a $50 rebate and a 3% discount for Dell Preferred account members (which anyone with a credit card could sign up for). It is expired not but these deals pop up frequently. They pop up for an hour or two so you have to kepp your eyes open but with the problems people have with the RROD it is nice to get a brand new system under warranty. I ended up paying $197 shipped for a brand new Dell Elite with HDMI and 120GB hard drive.
Here was the listing at the very popular deals website:
Dell Home has Microsoft Xbox 360 Elite 120GB Gaming Console for $300 - $45 with code 6FWJ247J1P44CK = $255 (or $247 w/ DPA) There is an additional $50 rebate available through Microsoft/Netflix making it $205 (or $197 w/ DPA). Shipping is free with code 232F46?QB982DR (select 2nd business day shipping).
Like I said it is expired but these kind of deals pop up all the time.