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Get this factory refurbished Microsoft Surface 32GB Tablet for $299 with free shipping at the Microsoft Store. This is the best price we could find for a refurbished, 32GB, first generation Surface Tab by $40. You can upgrade it for free to Windows 8.1 and It's equipped with 2GB of memory, a 10" HD, 5-point multi-touch screen, two 720p HD cameras, Bluetooth, WiFi and more. You can add a touch cover for an additional $80. Sales tax is charged in most states.