The AT&T Samsung Focus Windows Phone is now available free when you sign a two-year service contract at LetsTalk.com. Shipping is also free. This is currently the best deal going on this particular handset.
Existing AT&T customers who wish to upgrade are also eligible for a deep discount; an eligible upgrade at LetsTalk is $29.
The direct AT&T price for this Windows Phone 7 smartphone is $99.
Amazon Wireless also offers the Samsung Focus for $0.01 with a two-year contract.