Campus111 via eBay offers the iRulu 4GB 7" Android Tablet for $34.59 with free shipping. That's tied with our mention from last week and the lowest total price we've seen for a new 4GB 7" Android tablet. (It's also a current low for this model by $18.) Features include a 7" 800x480 touchscreen LCD, Allwinner A13 single-core 1.2GHz processor, 512MB RAM, 4GB flash storage, microSD, USB, 802.11g wireless, 2,800mAh battery, front and rear cameras, and Android 4.0 OS (Ice Cream Sandwich).
Note: The product page mentions 3G compatibility, but that's provided via a 3G dongle, which isn't included.