New Samsung 32GB Class10 High Speed MicroSD/ MicroSDHC/TF Flash Memory Card 32G for $31.90 + free shipping
This thing is freaking amazing!
eBay with Friendly_Wireless has the Samsung 32GB Class 10 Waterproof, Shockproof and Magnet-proof microSDHC Card (MB-MSBGA/US) for $32 with free shipping. Survives in sea water for up to 24 hours, can be run over by a 1.6 ton vehicle, and can withstand a 10K magnetic force. [Compare]