Looking for a tablet

Looking for a cheap but reliable tablet to give as a Christmas present to my sister.  It doesn't need to be extremely fast just a decent tablet at a decent price.  If anyone has one for sale or sees a deal let me know.

I have an ASUS memo pad. it's a 7" tablet and it was about $89.99 on amazon the last time i checked. it's not extremely fast, but it works really well and for $89 it's a hell of a deal, or atleast IMO.

Cheapest I have found is $117 :/

http://www.acer.com.au/ac/en/AU/content/model/NT.L1CSA.001

Handled everything I have thrown at it thus far.

I got mine about a month ago for $100 here in oz. Great little unit. Seems like there are some reasonable prices on eBay.