Walmart offers the Ematic 7" eBook Reader with Video and MP3 Player
, model no. EB106, for $24.88
for shipping. (Free Site-to-Store pickup is also available.) That's tied with last week's mention for the lowest total price we could find by $23. Sales tax is added where applicable. It features a 7" LCD display, 800x480 resolution, 4GB of flash memory, microSD slot for up to 16GB of additional memory, and more.
This item will not arrive in time for Christmas.