This is second hand, found on a motorcycle site.

"Apparently Best Buy is closing out of their SPOT II tracker. I picked up the last one in Iowa (apparently) yesterday for $25.99. If you're into this sort of thing, you might want to call around and find one. Ask them to check on SKU# 9511012, otherwise they might not know what you're talking about."

I just checked the BB website and they show it as $99.99, so maybe it was this guys store that was getting rid of them. It might be worth a question at your local store though.