Walmart has the Nokia Lumia 920 Windows 8 Smartphone (Black, Red, Yellow, White or Cyan) for
$40 with free shipping. Requires new contract with AT&T or account upgrade. The latest, greatest Windows phone has many advanced features including wireless charging and turn-by-turn directions. Most early reviews cite its heaviness (6.5 ounces). It's currently $100 direct from AT&T and being pitched by Will Arnett.
4.5" 1280x768 IPS LCD, Gorilla Glass, 331 ppi, 32GB storage
4G LTE, dual-band 802.11 a/b/g/n, BT 3.0, 8.7MP camera
Great price, but use caution if you plan to swap this phone to another line on your account. We just picked up a Galaxy S3 in October from wireless.walmart.com (which is actually Simplexity). When we went to activate it we learned that they will charge your credit card $400 if you use a different SIM in it in the first 6 months.
On a note about the phone...
I own a Lumia 920 and it is a very nice phone. The camera is quite amazing in low light, great at helping keep the shake to a minimum in video, and even decent at macro shots. Call quality and noise cancelling is up to Nokia's very high standards. If you are not unhealthily attached to another OS then I recommend it wholeheartedly.
Nice phone, but it's a brick. Very heavy and strong. I'm sure you can use it as a defensive weapon in a pinch. Also Windows phone has very limited apps available compare to Android or iOS.
I'd stick with iOS or Android until more apps are available on Windows platform for mobile devices. My 2cents.
Got a bunch of this a107 for $2 each with ATT card at Best Buy last year. I decided not to pay a dime more for any plan.