eBay with Acer has the refurbished Acer Iconia A500-10S32U 10" Android 3.0 32GB Tablet for $300 with free shipping. Features the Android 3.1 Honeycomb OS. The refurbished 16GB model is $250 with free shipping.
NVIDIA Tegra 2 1GHz dual-core CPU, 1GB RAM, 32GB eMMC
NVIDIA GeForce graphics, USB port, 802.11b/g/n, 8-hour battery
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It's buggy with the Acer software but this Android developers review points to a ROM flash that will supposedly make this the best tablet out there. See the post from XTCmedia here http://reviews.costco.com/2070/11650567/acer-acer-iconia-a500-10s32u-10-1-32gb-tablet-android-3-0-honeycomb-reviews/reviews.htm
I don't own this tablet and haven't done the flash so YMMV!
Tempting but I'm not feeling adventurous today!
i bought this from costco around august last year - got it from them because i knew i could return within 90 days in case it wasnt for me. i kept it and use it almost daily. Acer also published on their twitter that they would release Ice Cream Sandwich (4.0) for this mode in April