Best Buy offers the Unbranded 10.1" 32GB Windows 8.1 Tablet
in Gray, model no. UB-15MS10SA, for $129.99
with free shipping
. That's $20 below our December mention and the lowest total price we've seen for any
new 10" 32GB tablet with a Windows OS. (It's a current low for any such new tablet by $49.) It features an Intel Atom 1.33GHz quad-core processor, 10.1" 1280x800 touchscreen LCD, 2GB RAM, 32GB flash storage, 2-megapixel rear-facing camera, 2-megapixel front-facing camera, 802.11n wireless, Bluetooth, SD card slot, USB, HDMI, 2-cell battery, and Windows 8.1 OS.