Newegg has the Google Nexus 7 2nd Generation 16GB Full HD Android 4.3 7" Tablet (ASUS-2B16) + SCOSCHE HPSC66MBK 3.5mm Headphone/Headset for $229 with free shipping. Tablet alone goes for $229 and the headphones are usually $40. Features several improvements including a higher resolution display, better battery life, slimmer design, and the very latest Android 4.3.
Snapdragon S4 Pro Quad-Core 1.5GHz, 2GB RAM, 16GB storage 7" 1920 x 1200 IPS (323 ppi), 802.11b/g/n, 10 hr. battery life