It has become the third year for Apple when it released its annual back-to-school promotion. The company offers rebates of up to $199 for an iPad purchased with a qualifying Mac or iPad Touch.

With the help of this promotion, teachers, students, parents as well as staff members are provided with an opportunity to benefit rebates varying from $79 and $199. They are dedicated for iPod Shuffle, iPod Nano, iPod Touch, as well as iPod Classic that were availed at the same time as a Mac Pro, iMac, MacBook Pro, MacBook, and MacBook Air.

With the help of $199 rebate, Apple will be able to cover the price of the low-end 8GB iPod Touch. Moreover, the company is offering the iPhone in the following configurations: 16GB and 32GB. They are available for $299 and $399.

Actually, the promotion resembles a rerun of the company’s refunds offered last two summers. In early June 2008, Apple provided rebates of up to $299 for its iPad. Last year the company offered it for $229.

Still iPad Touch is considered to be a successful product for Apple. It turned out that the sales of the iPad Touch augmented up to 63% in the first quarter of 2010. Although quite a lot of analysts predicted that the iPad would cannibalize iPad Touch’s sales, Apple denied such a fact, as any of such signs were not revealed.

Also educator and student discounts are also applied for Mac. Actually, these discounts vary from $50 for the entry-level MacBook as well as $100 for three iMac models. As for an eight-core Mac Pro system, it is available for $300.