Seems like a good gift idea for $30, especially for little boys.
The Little Tikes Gas 'N Go Mower is a very realistic looking lawn mower that's lightweight, easy to use and best of all it doesn't require any batteries. It features mechanical sounds, so you'll hear beads pop as you push it and engine sounds when you pull the cord. It's even got a clicking key, a moveable throttle plus a removable gas can.
I went ahead and read some reviews on it and looks like most people that have bought the mower are pretty satisfied with it. They say that it's very sturdy, easy to clean and it's a good way to get the kids to spend sometime outside.
Although I did see this mower available for $2 cheaper at Harvey Norman, they've got it marked as one of their online only delivery only deals so you'll have to end up spending an extra $10 on it for shipping. There's no point in checking out Toys R Us either because they've got this lawn mower available in store only for $49.99.
The only thing about buying this mower from Target though is that it doesn't qualify for Click & Collect nor home delivery so you'll have to go in to the store to buy it in order to avoid paying the the extra $5-$9 that'll be added to your bill otherwise.