Although it's not a Samsung Galaxy S phone, the Samsung Gem for $29.99, after a an $80 rebate, is a pretty good deal for what some call an entry-level smartphone.
The Samsung Gem has a 3.2-inch touchscreen and a 3.2-megapixel camera running Android 2.2 Froyo on a 800MHz processor.
Features of the Samsung Gem include Wi-Fi, Bluetooth, Wi-Fi hotspots and a speakerphone. Accessories that come with it are a 4GB microSD card, stereo headset, data cable and 1500mAh battery.
U.S. Cellular calls it a jewel of a phone. The touchscreen has advanced
anti-scratch, anti-smudge, and anti-reflective protective glass.
Its closest competitor is the LG Optimus U that is free after a rebate with a two-year contract.