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I know that the Kobo Vox is not the most highly regarded device out there but it does do what you want:shows up as a drive letter on your computer when usb storage is enabled. It's really a reader with tablet features, runs on Gingerbread and has gotten better since its last update as far as battery life and other features. It has a specially treated screen to make reading outdoors in sunlight easier than most other tablets. It's cheap, can be found for $180 or less.
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