What deal is best for an iPod touch?

I’m planning to buy an iPod touch. But I have found many deals and I can’t decide which one is best. Please tell me which one is the best deal below.
Target: $204.99 + Free Shipping + $25 Gift Card
Apple $229.00 + Free Shipping + Free Engraving
Best Buy: $229.00 + Free Shipping + $30 Gift Card
Wal-Mart: $231.93 + Free Site To Store Shipping + Accessory Kit Which Includes, 3 silicone cases in Pink, Clear, and Blue, Cleaning Cloth, Carrying Pouch, Screen Protector, USB AC Wall Charger, Audio Splitter