Microsoft Store via eBay offers the Toshiba Encore 2 WT8-B32CNM 8" 32GB Windows 8.1 Tablet in Gold, model no. PDW0AU-00601F, for $109.99 with free shipping. That's $9 under the lowest total price we could find, although we saw it for $3 less last month. 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.

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