The ICE Smart is a 5" (800x480) handheld running Android v2.3 on an 800MHz CPU. It has 8GB Flash, microSD card slot, Wifi, microphone, speakers, and a g-sensor. This tablet also has HDMI out, USB Host, and it promises 1080p video. It also promises decent format support for audio and video: MP3, WAV, WMA, ASF, APE, FLAC, MPEG-2, MPEG-4, H.264, WMV, MP4, RMVB, FLV, MKV.
The touchscreen is described as a dual touch resistive. I'm not quite sure what that means but it is interesting. I'll see if I can get Mike Cane (who tipped me to the tablet) to go fondle it.
Given the lack of a recognizable brand name, it has pretty decent specs.This tablet isn't much to look at but think about how it compares to last year. Most budget tablets, to varying degrees, were junk. This one at least runs a decent version of Android and comes with certain minimum of apps.