how about this ?
Link: http://www.McBub.com/i/489
Ainol NOVO7 Paladin First Android 4.0 Tablet PC 7 Inch 8GB 1080P
CPU: Ingenic XBurst JZ4770 SoC 1GHz
GPU: Vivante GC860 GPU, support OpenGL ES2.0 and ES1.0, OpenVG1.1
OS: Google Android 4.0 Ice Cream Sandwich
Memory: 512MB RAM + 8GB Nandflash
Display: 7-inch LCD Capacitive touchscreen
Video Playback: support 10bit X.264 1080P hardware decoding, full formats full HD video playback
Internet connecting: WiFi 802.11 b/g/n high speed connection; support external USB 3G Dongle
Gaming: preinstalled GameloftTM Spider-Man, running most 3D games smoothly
Long Battery life: gaming 6hrs max, web browsing 7hrs max, video playback 8hrs max, audio playback 25hrs max, standby 300hrs max.
Charging: support USB cable direct charging connecting to computer or laptop.
Well, the price is right, Ice Cream Sandwich is tempting and I'd be interested to see if it is capable of full HD video playback and those battery life claims.
On the downside, the screen resolution is only 800x480 pixels and the processor is not the usual ARM-based chip -- there are reports that the MIPS-based chip is not compatible with some Android apps.
Still, US$109.99 isn't a huge risk if you don't mind having a punt.
Specifications says Ice Cream Sandwich. However, the little icon on McBub's page shows Honeycomb. Almost immediately, calls into question credibility of the manufacturer. On a plus side, McBub is quoting free delivery to Australia.