BuySpry via eBay offers the Panasonic Eluga Live 10.1" 16GB WiFi Waterproof Android Tablet in Black/Gold for $59.99 with free shipping. That's tied with our mention from a week ago and the lowest price we could find today by $6. Features include a 1.2GHz processor, 10.1" 1280x80 LCD display, 1GB RAM, 16GB storage, WiFi, Bluetooth, 1.3-megapixel front camera, and Android 4.0 OS (Ice Cream Sandwich).

Note: This tablet comes with a Japanese manual and apps but can be switched to English.