DrivenGPS via eBay offers the factory-refurbished Samsung Galaxy Tab 3 8GB 7" Android Tablet in White, model no. SM-T210RZWYXAR, for $119.99 with free shipping. That's $38 under the lowest total price we could find for a new unit, although we saw a refurb for $10 less a month ago. It features a 1.2GHz dual-core processor, 7" 1024x600 touchscreen LCD, 8GB internal memory, 802.11n wireless, 1.3-megapixel front-facing camera, 3-megapixel rear camera, microSD card slot, Bluetooth, and Google Android 4.1 OS (Jelly Bean).
A 90-day warranty applies, although it's unclear who supports it.