teXet, a Russian gadget company, are currently showing off their latest media device. The TB-710HD is based on the standard 7" (800x480) touchscreen, but it's running Linux (not Android). It has a 600MHz CPU, 4GB Flash, microSD card slot, headphone jack, and a speaker.
The-eBook.org got their hands on one, and it has broad audio, video, and ebook support. If used for reading, it gets about 4 days battery life. Video support was also good; it played a 720p file without skipping frames or blurring. But they weren't pleased with the reading ability; it hung on a FB2 file and lacked decent PDF support.
Retail is 3599 rubles ( about $127 USD).
I don't know about you, but I really don't see the point of having a tablet without Wifi. The hardware cost is minimal and you get so much more in terms of ability. And Linux? Why would you choose Linux over Android? I'd definitely pass.