Once again, eBay is hosting a deal for the Nexus 7 (2013) with 32GB of storage at a price that no one will be able to beat. At $169.99, you are looking at a $100 discount from the retail price that Google charges. In the end, though, you will save more than $100, since this deal includes free shipping.
The tablet is “manufacturer refurbished,” so no, it is not brand new. But as we have said countless times through posts like this, refurbishing isn’t always a bad thing.