You can get one cheaper on the refurb list on apple, but after tax, you'll probably come out about the same, so it's not a bad deal at all.
Plus it's not a refurb (if that matters to you).
It obviously doesn't matter to me cause I just ordered a refurb 2.8 imac and all but 2 of my current apple/mac products are refurbs (my mbp cause they didn't have any refurbs when I bought it and my Iphone... same reason)
Every Tuesday morning for the last month i've seen 2.4Ghz refurbs on the apple store and I was this close to getting one, but I decided to try to "future proof" my new purchase as much as possible, so I went with the faster FSB and Ram in an effort to do so...