Cheapest Samsung Galaxy Tab Now Costs £399

Bestbuy is offering the Samsung Galaxy Tab for £399, a price that includes free delivery, a PAYG O2 SIM card, a free 16GB microSD card plus £200 worth of entertainment goodies courtesy of Samsung.

The deal, available here, matches those of Amazon, DSGi (Currys, Dixons, PCWorld) and Comet but goes beyond them with the microSD card which doubles the onboard memory size and costs at least £16 on Amazon.

The price of the Galaxy Tab has been falling steadily over the last three months; it was first listed by Amazon for a whopping £800 in September before falling down to around £500 in November and £420 two weeks ago.

The fact that a number of competitors - like the Dell "Looking Glass" Tablet or the Asus EEE Pad - will be announced over the next two months at CES in Las Vegas and at the Mobile World Congress in Barcelona may explain why Samsung is so keen to cut the price of the Galaxy Tab.

The price cuts have helped tremendously as Samsung announced that it had sold more than one million Galaxy Tab tablets only two months after its launch.

Earlier this month, Samsung added an exclusive entertainment package to lure even more buyers, one which included movies, MP3 tracks, games and ebooks worth £200 in all.