The new Nexus 7 is a fancy device, but it's still a little more expensive than some folks are comfortable with. The 2012 Nexus 7 is still floating around, and Newegg has a cache of them for sale on eBay. Just $114.99 and this slab of refurbished Android is headed your way this holiday season.
The 2012 N7 is still a respectable device, especially after recent updates. It benefits from the TRIM support in Android 4.3 and better memory management in 4.4. The 1280x800 screen is still acceptable for most people, and this is the model with 32GB of storage.
This is one of those limited quantity deals, so hop on it. The price includes free standard shipping, but it's US only (sorry).