Best Value: Tie: Google Nexus 7 and Amazon Kindle Fire HD
You get a lot from Google's Nexus 7 and Amazon's Kindle Fire HD. Both start at $199 for 16GB of storage, have seven-inch screens with 1280x800 resolution and run for about 10 hours on a charge.
How to choose? If you want a more pure Android experience, go with Nexus 7; Amazon' offers a curated but more limited Android app selection. If you're deeply tied to Amazon content, and you want a tablet with great audio, Kindle Fire is the tablet for you. (Note: The $199 Kindle Fire comes with ads. For $15 more, they're gone.)