VIA has announced plans to release the APC, an Android-powered PC that will sell for just $49.
Essentially, this is a PC Motherboard that requires a case or other protective enclosure. Not a bad price
for a entry level Android PC to experiment with. There are now 400 million Android devices activated worldwide,
at a blinding rate of 1 million Android device activations per day, which include all mobile devices including phones.
Read more here;
http://www.geek.com/articles/chips/via-launch-a-49-android-pc-20120522/
http://www.neowin.net/news/via-announces-49-android-based-pc-coming-in-julyThe Android Netbook's have been coming down well below $100 and here's one for under $80 on eBay ;
http://www.ebay.com/itm/New-Android-2-2-Mini-Netbook-Notebook-Laptop-709A-4GB-HD-800Mhz-32-Bit-Black-/300668878427