BuyDig.com has the Samsung MB-SSBGA/US 32GB Class 10 Waterproof & Shockproof SDHC Card for $32 - $7 off with coupon code C10SD20
with free shipping. Features up to 24MB/s read and up to 13MB/s write speeds, 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. eBay with Beach Camera
has it for the same price.