I wear layering tanks almost every day of my life. I get them at EB and ON. The other day, I was in Walmart and went through the women's clothing. There's a couple of things I only buy at Walmart in terms of clothing. Jeans, solid yoga skirts, capris and some of their cardis. When I was there, I noticed stacks of layering tanks that were 3.89$ each and I figured, why not, so I picked up one in Navy. They had tons of pastels, not my thing.
I'm wearing it today. The fit and fabric are comparable to both EB and ON. I don't hate it!
Swing by Walmart and see if you want to give them a try. Pretty darn good deal.
Eddie Bauer Layering Tank 20-23$

Old Navy Layering Tank 6-7$

Walmart Faded Glory Layering Tank 3.89$
