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As of this writing, FocalPrice lists the LY-706 tablet at $97.99 (US) with free shipping. The device has a 7-inch TFT-LCD (800x480 resolution) with resistive touchscreen, built-in speakers and microphone, and a 1.3MB front-facing camera. Inside the LY-706, you'll find a VIA MW8505 CPU, 2GB of NAND flash storage, and 256MB system memory. It also supports Wi-Fi.
The LY-706 comes with Android 1.6 installed.
Photo by: Bill Detwiler / TechRepublic
Caption by: Bill Detwiler