Quick update...after taking your advice and blasting them out to West Palm Beach and Tampa, I have about 4 dealers in the hunt. I am at 850 or so under invoice :p as of right now.
XE-V6, 4x4, Power package, mats, electronic mirror, cabin filter, splash gaurds, side molding.
Comes up to:
24337 on carsdirect.com
24308 is what he offered.
I countered the 485 for factory holdback and he accepted. Out the door we are at 23954 (includes tax, tag, etc.
The other dealers/salesman are not even close. I have to insert what one salesman emailed me back:

I am not sure how you are calculating your numbers , but they certainly don't add up. If you take the INVOICE of $24,186 and add 5% profit to it- you are looking at $25395.00. I am offering to sell you the vehicle for $24,786 which is $609 less than the 5% over invoice! If I sell you the Xterra for $23954.42, I will be at a LOSS of - $231.58. Nothing for nothing, I don't know many businesses that sell to LOSE money, they certainly wouldn't be around long. Just as I am sure if you OWN your business or work for someone, you aren't working for FREE or to LOSE money either. I am sure you understand that. I appreciate the opportunity to earn your business but I don't see based on your numbers how I can.

Needless to say a blasted her on what I learned from Carbuyingtips.com (Thanks DocNo )and told her that the other dealer has accepted the 23,900 price already. I can't wait for her reply.It looks like I still have about 300-500 to negotiate....or maybe some free goodies.