That's new - actually, my truck was slightly under $30K and it was a crewcab XLT (4x4, V10, 4.30s, and extra bits like the adjustable pedals and 6-CD changer). With the current incentives you can get a regular-cab XL like I mentioned for about $24-25K, which includes destination but doesn't include sales tax.

Edited to add: I just priced one out like I described (V10 F350 4x4, air, cruise, 4.30s, skid plate package, heavy service suspension package), and it came to $28,485 MSRP and $25,166 invoice. Right now Ford has a $2,500 rebate on the SDs, so with a little haggling you could probably get that truck for $23,000-$23,500 (even less if you're a good negotiator). That's with the 6-speed manual - but you could get the auto for about $1,000 more.

LK