All4Cellular has the refurbished Pantech P4100 Element 8" 16GB Waterproof Tablet for $170 - 5% off with coupon code A4C5OFF + $2 shipping = $163 shipped. Features 1M waterproof design and 2-way cameras.
Qualcomm 1.5 GHz dual-core, Android 3.1 OS, 16GB storage
8" 1024x768 TFT, Wi-Fi, 4G connectivity, BT 2.1, 6400 mAh
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"Refurbished" guess it wasnt so waterproof.....
Good for you "work at home" types who have a pool.