eBay (springs electronics, Top Rated Plus) has this refurbished Lenovo 8GB IdeaTab 7" A2107 Tablet for $59.99 with Free Shipping. Tax only in CA. Sells for around $100+ as a refurb elsewhere.

However, keep in mind, this is a discontinued model and not upgradeable past its current Android OS level. It also suffers from a low-rez screen, underpowered CPU and pretty unimpressive camera specs. If you want to play around with Android or give a younger person "a real tablet", it might be a good inexpensive choice.

Features:

• ARM Cortex-A9 Processor (1.0 GHz per core, Single-core)
• Android 4.0 (Ice Cream Sandwich)
• 7.0" Multitouch LED-backlit Display at 1024 x 600
• 512MB DDR Memory, 8GB Storage
• Wireless N
• microSD Card Slot up to 32GB
• Front 0.3 / Rear 2.0 MP Cameras
• Li-Polymer Battery with up to 10 hours battery life
• 1-year Warranty