Walmart offers the Dell Venue 8 Pro 8" 32GB Windows 8.1 Tablet in Black, model no. BELL8-Pro81, for $199 with free shipping. (Amazon offers it for the same price.) Outside of the price below, that's the lowest total price we could find by $30, although we saw it for $2 less last month. It features a Intel Atom Z3740D 1.8GHz quad-core processor, 8" 1280x800 IPS touchscreen, 2GB RAM, 32GB memory, 1.2-megapixel front-facing camera and 5-megapixel rear-facing camera, dual-band WiFi, Bluetooth, media card reader, and Windows 8.1 32-bit.
A close price: Office Depot offers it for $199.99 with free shipping.