Chicago (IL) - If you were planning on buying T-Mobile's Android G1 directly from the carrier, we suggest you change that plan and head over to Wal-Mart instead. Starting tomorrow, the retailer will be offering the handset at its top ten stores in each market with a $31.11 discount.

Wal-Mart yesterday confirmed a prior CNNMoney report that the retail giant will begin selling T-Mobile's Android G1 at a discounted $148.88 starting tomorrow. Compared to T-Mobile’s $179.99, the offer will save prospective buyers $31.11. The agreement expands G1's distribution footprint to 550 Wal-Mart brick-and-mortar stores, in addition to T-Mobile's own online and retails stores across the nation. According to Wal-Mart, the Android G1 will be sold with an obligatory two-year service contract to both new customers and those eligible for an upgrade.

The deal replicates a similar move by Apple which expanded iPhone 3G points of sale to 986 Best Buy stores (full size stores and mobile stores) on September 7, in addition to about 2000 AT&T stores and 186 Apple stores that are carrying the handset. The agreement expanded iPhone 3G distribution channel in the U.S. by almost 50%.

Both Apple and Google are looking for ways to bring their handsets to as many retails locations as possible ahead of the lucrative holiday season. While the iPhone 3G is offered at the same $199 price point across all points of sale, it is interesting to see that Wal-Mart now offers a better deal than the G1's exclusive U.S. carrier. It is not known who will be covering the $31.11 difference.

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