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eBay with Divvy Electronics has the refurbished Google Nexus 7 2nd Generation 16GB Full HD Android 4.3 7" Tablet (ASUS-2B16) for $120 with free shipping. Features several improvements including a higher resolution display, better battery life, slimmer design, and 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