ShopDivvy via eBay offers the factory-refurbished, second-generation ASUS Nexus 7 16GB 7" Android Tablet, model no. NEXUS7-ASUS-2B16, for $139.99 with free shipping. That's tied with our mention from a month ago as the lowest total price we've seen for a refurb. (It's also $60 under the price of a new one. For further comparison, we saw a used unit for $30 less last week.) Features include a 7" 1920x1200 touchscreen, Snapdragon S4 Pro 1.5GHz quad-core processor, 2GB RAM, 16GB flash storage, 5-megapixel rear camera, 1.2-megapixel front camera, 802.11n wireless, Bluetooth 4.0, and Google Android 4.3 OS (Jelly Bean). A 90-day ASUS warranty applies.
If you know where to look, you can score freebies at the dollar store regularly.