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Adorama has this combo for $124.90 with free shipping

Vanguard 264AB-100 4-Section Aluminum Alloy Alta Pro 264-AT Tripod Legs with SBH-100 QR Ballhead, Maximum Height 64", Supports 15.4 lbs  
SKU: VGT264AB100 MFR: ALTA PRO 264AB 100
Central column moves from 0 to 180 degrees
Legs adjust to 25, 50 and 80-degree angles
Smooth fluid-like ball head
Enables extreme low-angle photography
Outstanding loading capacity

Add this FAR item: Vanguard PH-22 3 Way Fluid Pan Head (thanks to allup for better explanation of the rebate)
Description of item: Vanguard PH-22 3 Way Fluid Pan Head  
This 5-foot tripod features a SBH-100 ball head, multi-angle central column system, instant swivel stop-n-lock system, camera vibration and shock control, and legs that adjust to 25-, 50-, and 80-degree angles. Rebate expires December 31.

Hope this might help someone.

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I am not sure if your interpretation of the rebate is right.  My understanding is that if you buy the tripod (which comes with the ball head) and send in the rebate, they will mail you a pan head. It is not you buy them all and they would refund the pan head.

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