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newegg offers the manufacturer-refurbished ASUS Eee Pad Transformer 10.1" 32GB LED-Backlit Android Tablet, model no. TF101-B1, for $249.99 with free shipping. Although we saw a used unit for $40 less in July, it's still the lowest total price we could find for a refurb today by $30. (For further comparison, it's $150 under the lowest total price we could find for a new one.) It features a NVIDIA Tegra 2 250 1GHz dual-core processor, 10.1" 1280x800 IPS multi-touch LED-backlit LCD, 1GB RAM, 32GB internal flash storage, 5-megapixel back-facing camera, 1.2-megapixel front-facing camera, Bluetooth 2.1 + EDR, 802.11n wireless, microSD card slot, GPS, built-in gyroscope, Google Android 3.0 (Honeycomb), and more. A 90-day ASUS warranty applies.
Of note, according to ASUS, this tablet will receive Android 4.0.3 (Ice Cream Sandwich) via an automatic system update.