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Update: AT&T has it for iPhone 4S only for $5 with free shipping.
Ends tomorrow. Groupon has the OtterBox Armor Series Waterproof Case (iPhone 5, iPhone 4/4s or Samsung Galaxy III) for $25 + $0 shipping = $25 shipped. Features ribbed bed, glass camera covering, and silicone plugs. Can resist water up to 6.6-ft deep and two tons of crushing force.