Sunnycube unveiled the cheapest Android talbet a few days ago, along with VIA WM8880 chipset launching conference. The new device named Sunnycube V7, only cost RMB 249 yuan(about $40) in China.
Sunnycube V7 owns a 7-inch WVGA multi-touch screen, with 800*480 pixel display, 512MB RAM, 4GB ROM, dual cameras and original Android 4.2 Jelly Bean OS. The hardware show it just is an entry-class tablet, but is enough for normal using. Because the new VIA WM8880 processor is dual-core cortext-A9 architecture, the frequency is up to 1.5GHz. The powerful CPU can afford more working.[source]