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Buy.com has the IBM ThinkPad T40 2373-8CU Laptop Computer - Refurbished for $399.99 with Free Shipping.

Description
Condition: Refurbished
Operating Systems: Microsoft® Windows® XP Professional
Platform: Notebook PC
Expansion Ports: 1 - PC Card Slot
Parallel Ports: 1
USB Ports: 2
Fast Infrared Ports (FIR): 1
LAN Ports: 1
Modem Ports: 1
Audio Out Jacks: 1
Microphone Jacks: 1
VGA Ports: 1
S-Video Connectors: 1
Port Replicator/Connector: 1
Processor Brand: Intel
Processor Class: Pentium® M Processor
Processor Speed: 1.5GHz
Processor FSB: 400MHz
Processor Cache: 1MB
Memory Type: DDR
Memory Size: 512MB
Memory Speed: DDR266 (PC2100)
Memory Slots (Total): 2
Maximum Memory Supported: 2GB
Capacity: 40GB
Final Price for this deal: $399.99