Eken.com shows this 10.1" capacitive ICS Android 4.0 tablet, the cost is only $108 per tablet when ordered in a quantity of at least 1000. I don't remember having seen the Boxchip AllWinner ARM processors before. It uses the ARM Mali-400 GPU. It'll start being mass manufactured and delivered in February and later. They can also make a 7" version capacitive Ice Cream Sandwich, ARM Cortex-A8, for $75 in an order quantity of 1000.