Big Lots had a sale on Polaroid 4.3" Tablets on Sunday for $50. Also, HP 16GB microSD cards (class 4) were $10. There's also a Duracell USB charger that was $5.
The tablets are pretty nice: 480x272 screen, multitouch, 512 MB RAM, 4 GB internal, bgn Wifi, microSD card slot (up to 32 GB), headphone jack, External speaker, VGA front-facing camera, Android 4.0.4. The battery lasts pretty long - watched all of Snow White and the Seven Dwarves (1:30) and it took up 16% of the battery. The movie was downconverted using AVC Free to 480x270 with a bitrate 768 encoded with x264: 534 MB.
I tested the tablets' features (wifi, speaker, USB, touch response, etc), put some Disney movies on the memory cards (8 GB was ~30min), charged tablets and put chargers in with the tablets.
Hopefully, these will give the girls (ages 6 & 5) a reason to not play with my sister's and brother-in-law's new phones.