Could you be a bit more clear on what you're asking for Frank? Thanks :)
Generally in order to upgrade, you will have to pay off any negative tab balance you have. Then once that's paid off, you pick your new phone along with a tab or no tab.
There is Tab S $150 off your phone
Tab M $300 off (+ $5 monthly tab charge, also plan must be above $29)
Tab L (Don't choose this)
If you're going for a mid to high-end phone, Tab M is the best deal overall. There are also sales on some phones for tab M from time to time. :)