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This Ematic EB106 7" 4GB Color eBook Reader with Video and MP3 Player can be had for $24.88 with $1.97 shipping at Walmart.com. That is the lowest shipped price we found by $23. Note that this eReader does not have WiFi, so you'll need to load it with books by connecting it to your Mac or PC via the included USB cable. This device has 4GB of memory expandable to 16GB with the MicroSD card slot. Sales tax is charged in most states.