I found this on ebay. They have Lenovo Miix 8" 32GB Win 8.1 Tablet for $ 100 :bounce:
(Manufacturer refurbished)
– 32GB storage
– 2gb RAM
– Micro Sd etc

http://www.ebay.com/itm/Lenovo-Id…rmvSB=true

Hope this helps to someone. :bounce: