As part of a special offer, Nintendo is now selling refurbished Wii U 32GB systems through its website for $200, a markdown of $50 from the normal $250 asking price for refurbished consoles. It is unknown how many systems are available at the lower price or when the promotion will end.
Refurbished Wii U systems might have "minor cosmetic blemishes," but Nintendo guarantees them to be fully functional and they even come with a one-year warranty. Refurbished Wii Us include everything you'd find in a normal box, including a black console, copy of Nintendo Land, GamePad, sensor bar, and all the cables you need to start playing.
The only downside, on top of whatever cosmetic blemishes you might find, is that the refurbished consoles are not eligible for Club Nintendo registration.
If you're looking for a new Wii U, those currently sell for $300 in bundles that include a system and either The Legend of Zelda: Wind Waker HD or New Super Mario Bros. U. The 8GB Wii U Basic model has been discontinued.