Via announces $49 PC with Android OS

[minator]

There are more powerful dual Cortex-A9 based boards out there:

http://www.origenboard.org/

http://pandaboard.org/

http://www.igloocommunity.org/



You can also buy entire Cortex-A8 based tablets for £70 off ebay, the low end tablets used to be rubbish but they've improved a lot now.