Not that anyone really doubted its legitimacy, but the recent rumor of a Samsung Galaxy Tab 3 Lite being in the pipeline is now just about confirmed, thanks to a Wi-Fi certification, Zauba listing and User Agent Profile expose.

samsung galaxy tab3 7.0 Samsung Galaxy Tab 3 Lite existence confirmed by multiple sources, first specs also revealed

Codenamed SM-T110 in a Wi-Fi only flavor and SM-T111 with 3G connectivity on top, the Tab 3 Lite should break cover at CES in January and go on sale a few weeks later for a starting price of roughly $135 (€100) in Europe.

Since the standard GTab 3 7.0 costs $200 (€150) give or take, a number of downgrades were to be expected. But surprise, surprise, that doesn’t seem to be the case, or at least not according to the UA Prof uncovered by Sammy Today.

There appears to be a dual-core Cortex A9-based CPU clocked at 1.2 GHz beneath the hood of the upcoming 7-incher, the on-board OS is Android 4.2 Jelly Bean, whereas the display boasts 1,024 x 600 pixels resolution.

Galaxy Tab 3 Lite Samsung Galaxy Tab 3 Lite existence confirmed by multiple sources, first specs also revealed

Not groundbreaking specs, but on-par or, in Android 4.2’s case, better than the ones touted by the Galaxy Tab 3 7.0. So how exactly does Samsung intend to cut pricing? Well, think of it this way. The low-cost, low-end tab market is today far more competitive than it was back in April 2013, so, at the risk of shrinking profits, you have to offer more for less.

Now, is there anything else Zauba or the Wi-Fi Alliance reveal? Not particularly, with the Indian import tracking agency once again messing up the value of the listed device by estimating it at $545 (Rs. 33,349). Yeah, maybe if coated in gold.

Sources: Sam Mobile, Sammy Today, Zauba