Over on Amazon.com they are selling an Android Tablet with Capacitive Touch Screen running Android 4.0 for $59 and the same one over on Amazon UK for £38, the specs are as follows:

Android 4.0 Allwinner A13 7" Tablet PC
5 Point Capacitive Touch Screen
1.0Ghz 512MB, 4GB Storage (2.5GB free) Wi-Fi, Front-Facing Camera

Whilst its clearly not an iPad or a Google Nexus or Amazon KIndle Fire HD it sure is cheap and surely if it runs Android 4.0 it cant be that bad eh?