This is from the Canon company store though some arrangement with my employer. The brochure claims that they're unused with cosmetic defects.
Refurbs: 20D with 18-55 is 499, 40D+28-135 is 799, XSi kit is 499, 70-300 IS USM is 423 (apparently a lacklustre lens), 75-300 III is 120 (apparently sucks hard), a few lower-end EF lenses and some few EF-s ones that I can't use (Nikon found a way, Canon -- why couldn't you?) Lots of P&S stuff, print supplies etc. at or near retail prices but that 24-105 price jumped out and slapped me about the face and neck. I'm tempted to buy one and sell my month-old from Canoga. I frantically paged through the rest of the brochure looking for 24-70's or 70-200's to no avail. Wish they had a 40D refurb at a good price sans kit lens, would be nice to have a cropper. Curiously the Rebel T2 is offered with the 28-90 III for $79. Maybe I'll get an EOS waterproof flashlight for $6 just because I can. The EOS Rebel *football* is a bit odd.
Makes me wonder why they have a bunch of 24-105 blems to clear out at that price -- it's the only attractive deal in the bunch (no, I can't purchase them for resale). Some manufacturing glitch that took out a whole batch? Maybe they say "Cannon" on them or something.