Acer Recertified offers its factory-refurbished Acer Iconia Tab 8 8" 16GB Android Tablet, model no. A1-860-19LU, for $49.99 with free shipping. That's $10 under last month's mention of a similarly configured Iconia Tab 8 the lowest total price we've seen for any Acer 8" 16GB tablet. (It's also a current best for a refurb by $20.) It features an Intel Atom Z3735G 1.33GHz quad-core processor, 8" 1280x800 IPS touchscreen, 1GB RAM, 16GB flash memory, 5-megapixel rear-facing camera, 0.3-megapixel front-facing camera, 802.11n wireless, Bluetooth 4.0, 5-megapixel camera, microSD card slot, and Android 5.0 (Lollipop). A 90-day Acer warranty applies.
Note that this is a "scratch and dent" refurb, so expect slight visible damage.