Microsoft's (MSFT)  new Surface 3 Windows tablet is a very good computer -- it's lightweight, fast and capable. But even though at it carries a starting price of $499 and is cheaper than the Surface Pro 3, there are others out there that offer a similar design at a small fraction of the Surface 3's cost.

Enter E-Fun's new Nextbook Flexx 2-in 1 line of Windows 8.1 tablets/notebooks.

Last year, E-Fun introduced its Nextbook small Windows 8.1 tablet, selling the device for only $99 as a Walmart (WMT)  Black Friday promotion. At the time, we thought that device was a pretty good deal for the price.

The company's new Flexx devices are an even better deal. There are two models: One is the Flexx 10 with a 10.1-inch IPS touch display (1280 by 800 pixels), 64-bit, quad-core, 1.8 GHz Intel (INTC) Atom processor, 2 GB of RAM, 32 GB of internal storage, a sturdy detachable keyboard cover, 1 TB of Microsoft cloud storage for a year and 60 world minutes on Skype. The price? $178.

Our test model was the Flexx 11, which offers a touchscreen that measures 11.6-inches (1360 by 768 pixels), has the same Intel processor, 2 GB of RAM, 64 GB of internal storage and comes with a back-lit keyboard, all for $227.

Both new devices are available at Walmart and both feature Wi-Fi, Bluetooth 4.0, a pair of 2 megapixel cameras (front and back), a MicroSD card expansion slot, a micro HDMI connection and two USB 2.0 ports. One of the biggest features is that both are eligible for a free upgrade to the much improved Windows 10 operating system.

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