iPads can be Wi/Fi only, but they still start at $400... I got my wife a Kindle Fire last Christmas (She never expressed an interest in an ebook) and she loves it. Plus I have Amazon Prime, so any music or movies I buy can be streamed to the Kindle Fire

If you watch the Amazon site, you could find a deal on a refurbished one like I did $139, which is why I gambled on her liking it. Refurbished ones are usually $169