The iPhone 4S costs $199.00 with a service plan but goes up significantly from that point. Here is the breakdown:
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IPhone 4S 16 GB with Plan is $199
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IPhone 4S 32 GB with Plan is $299
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IPhone 4S 64 GB with Plan is $399
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IPhone 4S 16 GB unlocked and contract free is $649
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IPhone 4S 32 GB unlocked and contract free is $749
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IPhone 4S 64 GB unlocked and contract free is $849
You can get the iPhone 4S 16 GB from Wal-Mart for $549.00
Resource: Apple Store