Walmart offers the Mainstays Student Desk with Easy-Glide Drawer in Cherry for $49.54. Opt for in-store pickup to cut that to $47.69. That's tied with our mention from three weeks ago and the best price we could find by $12. It features an adjustable shelf (to make two storage units).
Believe it or not, there are lots of things Uncle Sam can't touch — so long as you play by the rules.