Fry's offers the Amazon Fire 8GB 7" WiFi Tablet with Special Offers in Black, Blue, Tangerine, or Magenta for $39. Opt for in-store pickup to avoid the $7.99 shipping fee. That's a buck under our December mention and, outside of the mentions below, is the lowest price we could find by $21. It features a 7" 1024x600 touchscreen display, 1.3GHz quad-core processor, 8GB internal memory, front- and rear-facing cameras, 802.11n wireless, Bluetooth, and Fire 5 OS.
Close prices: Amazon (for Prime members), Best Buy via eBay and Target have it for $39.99 with free shipping.