Ebay offers Apple Watch SE (2020) 1st Gen 44mm A2354 for $109.99 (reg. $299.99) with free shipping. 

Product Description:
This item is in very good condition, and shows only minimal wear (such as light scratches). It is backed by a 1 year warranty. It is fully functional and has been professionally refurbished, inspected and cleaned to very good condition. This product has been determined fully functional by our industry leading 30+ point functionality inspection. This product will not come in its original packaging; Headphones, SIM card and manual will not be included.
The Apple Watch SE is a value-oriented smartwatch that offers essential features without breaking the bank. While it lacks some advanced health sensors found in the Series 6, it still provides core functionalities like heart rate tracking, water resistance, and fitness tracking. CNET’s Editors’ Choice for 2020, the Apple Watch SE strikes a balance between price and performance, making it an excellent choice for those seeking an affordable yet capable wearable.