OfficeMax has the 100-Pack 48x CD-Rs for $20.98 - $1 instant rebate - $20 rebate (#49) [Exp 1/31] = Free after rebate. Free shipping $50+.

http://www.dealsea.com/go.php?id=95&arg=537207296

Rebate:
http://images.officemax.com/pdf/2004_02/pcash.pdf