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VIPOutlet via ebay [ebay.com] has the onn 7" 32GB 2GB RAM Charcoal WIFI Refurbished Tablet for $ 25. Shipping is free.
Also available:
onn 7″ 32GB 2GB RAM Charcoal WIFI Refurbished Tablet $25 or ONN 10.1″ 32 GB 2.0 GHz Quad-core WiFi Refurbished Tablet $42 + Free Shipping