Depends what kind of of iPad you are looking for. If you want the newest model, retina display, then the best offer I have been able to find since Black Friday was at Target. This week and ending today you can get a $50 Target gift card with purchase. During Thanksgiving the deal was a $60 gift card.
If you have a Target Red Card you can get 5% off too.
Right now, it looks like only the white 16MB is online. The black one is sold out. You could try checking the store, and then you could use the $50 coupon as well. However, while I was looking in the stores all month inventory was practically non existent.