Walmart is offering what may be the most affordable Windows 10 tablet at $99.99. The E FUN Nextbook Flexx 8 is an 8-inch tablet with typical hardware that is eligible for a free upgrade to Windows 10.
The hardware specs don't set the world on fire but that is to be expected for the price.
Nextbook Flexx 8 hardware specs:
CPU: Intel ATOM Quad-Core Z3735G Processor / 1.8GHZ
Display: 8-inch, 1280 x 800
Memory/ storage: 1GB / 32GB
Connectivity: Wi-Fi b/g/n, Bluetooth 4.0
Ports: microHDMI, microSD (up to 64GB)
As if the low price and the Windows 10 upgrade weren't enough, the tablet comes with a one-year subscription to Office 365.