Amazon offers the Toshiba Encore 2 WT8-B32CN 8" 32GB Windows 8.1 Tablet in Gold, model no. PDW0AU-00601F, for $116.38 with free shipping. That's $4 under our December mention and the lowest total price we could find, also by $4. (Most stores charge $160 or more.) Features include an Intel Atom Z3735G 1.4GHz quad-core processor, 8" 1280x800 touchscreen, 1GB RAM, 32GB storage, rear- and front-facing cameras, 802.11n wireless, micro-USB, microSD, Bluetooth 4.0, and Windows 8.1.

Update: The price has dropped to $107.02.