I appears that Lowes has some Porter Cable Sanders on sale for $49 dollars that Delta is offering a $50 rebate on. The rebate form can be retreived from the Lowes web site. On the main page, buried in the middle is a red rebate button, click on it and select Delta.
The form lists model numbers, one of which is the sander.
I'm going for it, great christmas presents.
There is a big thread in the tools forum at www.augusthome.com if you need or want more info.