You can get the S3 through Amazon for $24.99 (or the S4 for $179.99). My wife has the S4 and in all honesty, when I play with it, I never think that I wish I had it instead. It has a "better" camera, but the camera on the S3 is real damn good. The other things it has are generally gimmicky, i.e. videos pause when you look away, screen scrolls as your eyes move down, etc.
Please tell me exactly how you can find this S3 at the price you have stated. Cheapest one I see is $74 used!