Link: http://www.mcbub.com/item/Haipad-M701R-Telechip-8902-Android-2-
EVO-IC posted a similar tablet few days back (http:// for $107. This one is better though slightly more expensive512MB RAM instead of 256MB
Multi-point touchscreen for pinch-zoom
Gingerbread (2.3) instead of Froyo
Remote control for HDMI playback