http://computersight.com/hardware/alternative-100-dollar-computer-available/
What do you think of this?
From the article: "166MHz clocked x86 based-cpu"
I'd sooner have a Longspoon MIPS based nettop at a similar price point.
Then again for $100 secondhand I could probably pick up a decent second hand first gen Athlon64 or late model AthlonXP.
The likely performance of this system is going to be along the lines of Pentium1s which can be had for scrap value these days.