The ubislate 7ci or the ubislate 27Ci by Datawind provides Android capability for $38 retail price.
From PCMag review: The 800-by-480, 7-inch panel doesn't have a viewing angle. It's more like a viewing point. Go 45 degrees off a direct view and all the colors go thoroughly weird, like you're looking through a privacy screen. The 1.2GHz generic Cortex-A8 processor in the Ubislate runs everything very, very slowly.
The is also a 7C+ with cellular capability and can be used as a phone.
- Dimensions: 7.2" x 4.8" x .4"
- Weight: 11.2 oz
- CPU: ARM Cortex A8, 1.2 GHz
- RAM: 512 MB.
- Operating System: Google Android 4.4.2 or 4.1.2 depending on model.
- Screen Type 7" TFT LCD Capacitive touch screen
- Screen Resolution: 800-by-480 pixels, 133 ppi
- Storage SSD: 4GB (as Tested) 2.4 GB
- Additional Storage: MicroSD card up to 32 GB.
- Camera Resolution: VGA
- Video Camera Resolution: VGA at 25 fps
- Audio: AAC, MP3, OGG, and WAV
- Video: H.264, Xvid, and DivX
- Wi-Fi (802.11x) Compatibility 2.4GHz
- Battery Size 2800 mAh
- Battery Life 2:23
- Connections: microUSB, Audio jack 3.5mm
- Sensor: G sensor
- $37.99 MSRP