The Nextbook 7" Android 4.0 Tablet with Google Play is $79.99 at Walmart.com. Even with $3.97 shipping, that's the lowest price we could find by $16. It has a 1GHz Cortex A9 processor, 1GB DDR3 of system memory, 8GB on-board storage memory, and WiFi. Sales tax is charged in most states.
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