Campus via eBay offers the iRulu eXpro X1 7" 8GB Android Tablet
in White for $37.99
with free shipping
. That's $2 under our May mention and the lowest total price we've seen for this tablet. (It's also a current low by $2.) Features include an Allwinner A33 1.5GHz dual-core processor, 7" 800x480 LCD, 8GB storage, 0.3-megapixel front camera, 2-megapixel rear camera, WiFi, and Android 4.2 OS (Jelly Bean).
Of note, pay an extra $2 to add an iRulu keyboard
to your order. (More colors are available with the keyboard option.)