For much of 2012 budget Android tablets cost around $100 and offered a moderate quality screen, 1GHz single core CPU,and either 4GB or 8GB of storage (along with a card slot). That description covers quite a few different models from Polaroid, Emerson, Uniden, and others, some of which were quite good.
I've just seenfor a budget tablet due out in February, and if they are to be believed you're going get a lot of bang for your 100 bucks.
The Nextbook 7GP is reportedly going to run Android 4.1 on a dual-core 1.5GHz CPU and have a pair of cameras, 1GB of RAM, g-sensor, 8GB Flash storage, and a card slot. It's going to ship with Google Play as the content store.
The most important detail for this tablet, after the CPU, is the screen resolution. This is going to be a 7" tablet with a 1024x600 screen. I don't know yet about the quality of the screen, but that is the same screen resolution as the Kindle Fire and the Nook Tablet.
Even assuming that the screen on the Nextbook 7gp isn't as high of a quality, this still rates as not good for the KF and NT. Those 2 tablets retail for $160, and they are going to get cut off at the knees when this tablet hits the market with a retail of $99. Yes, the list says $130, but I'd bet dollars to donuts that it will sell for $99. E-Fun's previous tablets have had a similar pricing scheme.
The Kindle Fire is going to be in bit of trouble, but at least that device is an Android tablet which has access to an enormous content store. Barnes & Noble's enhanced ereader, on the other hand is going to be in dire straights. It's a locked down device without access to nearly as many apps or other content which the Nextbook Next 7gp will offer.
The Nextbook 7gp (as well as the similar tablets I expect to see coming in the next few months) is going to do to the Nook Tablet what the current $99 budget tablets have done to the Nook Color. That's not good news for B&N, which tomorrow is expected to announce a poor sales report for this past holiday season.
B&N's coming year promises to only be as good as the past year, and that wasn't too great. I'm not sure how many more times B&N can continue to circle the drain, but if something isn't done soon there won't be anything left to save.