The Times is to offer subscribers to its digital version a “free” (sort of) Google Nexus 7 to read the virtual paper on – providing they subscribe for 18 months.
And note that this is the 32GB model of the slate which normally retails for £199.
The actual offer requires you to pay £299 up front, for which you’ll receive the Nexus 7 and 18 month subscription.
The subscription to the online Times normally costs £4 per week, so 18 months would set you back £312.
Add on the £199 cost of the tablet, and you’ve got a total price of £511, so you are saving £212 with the offer – or getting the Nexus and a few weeks of the Times for free. Which, if you were thinking of subscribing anyway, isn’t a bad deal.
If you don’t want to stump up £299 up front, then there’s an alternate scheme where you can elect to purchase the Nexus 7 for a £50 down-payment, and then pay £17.33 per month for the 18 months of your subscription.
In that case, you’ll pay £362, so £63 more – meaning your Nexus 7 will have cost you £50, so three-quarters of it will have been free, as it were.

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This looks like a good deal,however is this Nexus 7 3g enabled for sim cards
No it’s the Wi-Fi only Nexus which retails at £199.