The Sony Tablet P with Dual 5.5" Touchscreens & Case, regularly $349.99, is $179.99 at Woot. That's the lowest price we could find by $20. It has an Android Honeycomb operating system, 1GB of memory, and a 1GHz processor. It comes with a soft casual case (leather is out of stock). Shipping adds $5, and sales tax is charged in most states.