Microsoft via eBay offers it's factory-refurbished Microsoft Surface 2 10.6" 32GB Windows RT Tablet, model no. P3W-00001, for $199 with free shipping. That's tied with our refurb mention from last week as the lowest total price we've seen for a refurbished unit. (It's a currently the lowest total price we could find for a refurb by $76.) It features an NVIDIA Tegra 4 T30 1.9GHz quad-core processor, 10.6" 1920x1080 (1080p) multitouch LCD, 2GB RAM, 32GB storage, 802.11n wireless, Bluetooth 4.0, front- and rear-facing cameras, microSDXC card slot, up to 10-hour battery life, and Windows RT 8.1 OS. A 1-year Microsoft warranty applies.
A close price: Dealfisher via eBay has it for a buck more.