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.
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With a 1024x600 7" capacitive screen, the price is below $100 for big orders.
Kinwei shows their $81 single-core AmLogic ARM Cortex-A9 7" Ice Cream Sandwich capacitive Android tablet. They can do 5" and 9.7" capacitive also for about $150 for a 1000 units order.
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Here's another AmLogic based ICS Android Tablet.
Here's a super compact USB Stick sized ARM desktop computer, can be used as Set-top-box also, here demonstrating some advanced 3D gaming on a HDTV. Your next USB stick (HDMI stick) can actually be a computer, set-top-box, home console, all-in-one.
LG launches their new high-end 4.5" 1280x720 resolution smartphone with the 1.5Ghz Dual-core Qualcomm MSM8660 processor on the Verizon LTE network. If you're ready to signup for a 2-year contract on Verizon, this may be a fun choice for a smartphone device.
A tablet demo showing Freescale's magnetometer and accelerometer.
Optimum Semiconductor Technologies Inc shows this single-core Freescale i.MX53 ARM Cortex-A8 and single-core AmLogic ARM Cortex-A9 based Android Set-top-box for $100-$120 depending on order quantity.