Foxconn have launched a pair of DirectX 10 compatible graphics cards which will cost under $100.
The GeForce 8400GS cards come in two memory flavors - 256MB and 128MB or RAM. The cards are based on the nVIDIA 8400GS GPU and both run at a 450-MHz core clock and an 850-MHz memory clock. The only pricing I have at present is that both will cost under $100 (I'm guessing the prices will be somewhere in the region of $99 and $89).
They're at the low-end of the nVIDIA 8xxx series, but since they support DirectX 10, HDR (High Dynamic Range) and can support screen resolutions of 2560 x 1600, these cards are ideal for Windows Vista users. These cards are ideal for users that want DirectX 10 support without needing to spend too much dough.