In the US, from IT Supplies. I just received an email that they've negotiated an offer from Epson for over 50 factory refurbs with "full Epson warranty, inks and maintenance tanks" shipped directly from Epson. And free shipping. A couple examples...P800 $558; P 7000 $1,716; P8000 $2,260. Must call IT directly for this. Not on their web site.
Brad