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"Trade in your iPad, Get a min. $200 gift card," according to the deal, outlined on the Microsoft Online store site. The gift card may be used towards the purchase of a Microsoft Surface or other products available through the Microsoft Store.
The deal actually kicked off September 5 and runs until October 27, 2013. According to the fine print, the deal is available in "select Microsoft retail stores in US (including Puerto Rico) and Canada" but isn't available online.Microsoft Announces iPad Trade-In Offer [zdnet.com]