From 9to5toys.com  (Twitter, Feed, Facebook), today:

Apple today started offering a couple new models of its latest generation iMac through its refurbished online store. Previously Apple was offering refurbished units of the new 21.5-inch iMac only, but we hadn’t seen any 27-inch models hit yet, which we assumed was likely due to yield issues and significant delays experienced in the iMac’s first few months of launch. Today Apple has finally started offering both the entry level 27-inch iMac and the higher end iMac, in addition to a couple of BTO models. However, taking tax into account, you might be about to score a new one for around the same price…

You might not be able to entirely beat Apple’s refurbished price, but taking the tax into account, you can almost get a brand new 27-inch iMac for the same price. 9to5Toys breaks it down.