Retailer where I can buy a cheap laptop?

My parents need to buy a laptop but it has to be from a retailer for the purchase to be tax deductable.

The cheapest laptops I see from most brick and mortar stores is about $700 for a 2ghz, with dvd/cdrw combo and 15" screen...

I only need about a 1ghz, 256mb ram, cdrw... which should be valued at around $400-500

are there any places online or local that i could buy old laptops at those prices?

http://www.usanotebook.com/

http://www.used-pcs.com/

http://www.affordablecomputers.com/pages/

If you can find a local shop that handle business leases, you might be able to get a cheap used notebook there.

thanks alot!