Charbax of ArmDevices.net found this neat PDA at Computex last week. It's made by Acorp, aTaiwan based consumer electronics company. The $88 is the wholesale price, but it still makes up a lot for the Android 1.5 OS, and 600 MHz CPU. I've seen the video, and I have to ask: is it just me or does this look a lot like the Archos 5 IT (only thicker)?
I'm tempted more by the 7" model from later in the video. It's wholesaling for $100.
P.S. So why am I calling it a PDA? Well, I've decided that it's a little silly to call a device with a 4.8" screen a tablet. I think a device this size is a lot closer to being a PDA than a tablet. If I ever get my hands on the Dell Streak I'm going to call it a smartphone. (That's what it is.)