This Kurio 7" Touchscreen WiFi Tablet for Families and Kids featuring Android 4.0 is priced at $144 and will ship free. It looks like a nice tablet for families and has some parental controls built in.
This full-featured tablet has a high-resolution, ultra-responsive 7" touchscreen, a built-in microphone, WiFi and Flash 11 support, an HD video player, a music player, an e-reader, front- and rear-facing cameras, HDMI and USB connections (HDMI cable not included) and 4 GB of internal memory extendable up to 36GB with a MicroSD card (sold separately). The tablet comes packed with preloaded kids' content, including popular apps, e-books, educational material and interactive activities, and offers access to the Kurio Android Marketplace to download more hit apps, which are carefully curated by the Kurio team to ensure all apps are family-friendly and kid safe. Advanced Web filtering, block and safe lists within the easy-to-use, password-protected Parental Area ensure content is appropriate for the whole family, and the included drop-safe bumper keeps the Kurio safe even in kids' hands.
If you don't want to spend quite that much, the Ematic FunTab with WiFi 7" Touchscreen Kids Tablet PC Featuring Android 4.0 (Choose Your Color) is available for just $89 and it also ships free!