Apical Technology Research (Shenzhen) Co., Ltd shows their latest Boxchip A10 based tablets including a $60 5" capacitive Boxchip A10 based tablet that they sell for $60 in bulk.
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Here's a look at a booth selling tablets at the Huaqiangbei Shenzhen Electronics Market.
Bill from http://1pad.cn presents an example of the $120 iPad2 copies that are being sold on the Shenzhen Huaqiangbei Electronics Market, and that are being spread as the most popular 9.7" tablet being sold in China, which is the fastest growing tablet and smartphones market. The ARM processors being used are currently mostly the Boxchip A10 and RockchipRK2918 which now have extremely smooth graphics accelerated Android 4.0 Ice Cream Sandwich support. The actual performance of these are above iPad1 and slightly below iPad2, yet they include features such as the HDMI output, USB Host, MicroSD card slots and they run Android software which easily supports as many pirated apk apps as one wants to transfer to the device and install without rooting (of course, many Chinese people don't want to pay the normal prices for apps as people do on the European/American Google Play marketplace). But these tablets do come with the full Google Play Marketplace pre-installed so users can use that if they want. It also comes with a bunch of alternative Chinese marketplaces where all the apks are always free.
Here's a tablet for pen-based productivity, the price is close to $200.
This is getting close to the cheapest price you can find a 7" capacitive ARM Cortex-A8 with Mali-400 graphics powered Ice Cream Sandwich WVGA tablet. I bought 2, because I want to test this more. Let me know in the comments if you may be interested to buy one of these (I may try to organize some group buy of this through my website if there is demand). Let me know in the comments what I should test about this tablet.