Hivision which I filmed in my very popular video from IFA 2008 have worked very hard to port Android to their latest ARM9 500mhz 7" mini Laptops. They offer an extremely impressive fast and Android integration, with a surprisingly fast Android web browser over WIFi and Ethernet. The price for the laptop at retail could be $149, more or less, it depends on the distributors.
They borrowed me their 7" Android Laptop for the next few days. I am very impressed with the speed of web browsing on this device. I will do an extensive video review one of these next few days, especially showing you the web browsing speed considering this version of Android is not even yet optimized by Google for Laptop form factors.