What is the best place to buy an iPod touch?

You can buy an iPod touch at Walmart, target, an Apple store, online, sams club, radio shack, Costco, Super store, best buy,future shop, and many more. and you can get one from Amazon.com for like 100 dollars (8 gig). Actually, I don't know if that's true. A friend from school who seems to know everything about the iTouch told me.