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All4Cellular via eBay offers the refurbished Kindle Fire 7" Android Tablet for $109.95 with free shipping. That $20 under our September mention of a refurb and the lowest total price we've seen. (It's also $50 under what Amazon charges direct.) The Kindle Fire runs a heavily-modified version of Google's Android OS and sports a dual core processor and 7" 1024x600 IPS display. It has 8GB of internal storage, although the intent is to stream most content directly from Amazon Cloud Storage. It also lacks 3G support (WiFi is the only option).
No warranty information is provided.
Introduction to Android App Development for the Kindle Fire eBook, a similar product, is available at these stores