Daily Sale offers the Coby Kyros 8" 4GB Android Tablet for $39.99 with free shipping. That's the lowest total price we could find by $17 and the best price we've seen for a new one. It features an 8" 800x600 resistive touchscreen LCD, Samsung Cortex A5 1GHz processor, 802.11n wireless, 4GB flash memory, microSD card slot, webcam, mini-HDMI output, USB, and Android 4.0 OS (Ice Cream Sandwich).

Note: The countdown timer on the product page does not reflect an actual expiration time and resets daily.

Update: The price has dropped to $39.