Via The Smoking Gun:

Ashley McDowell, 22, told deputies that she was approached by two black males who claimed to have purchased iPads in bulk and were selling them for $300 apiece. After McDowell explained that she only had $180, the duo agreed to sell her the device at a cut rate. But when McDowell drove home and opened the FedEx box containing the iPad, she instead discovered the wood with the Apple logo. The “screen”–which was framed with black tape–included replicas of iPad icons for Safari, mail, photos, and an iPod.