Woot has an Augen GENTOUCH78 Android 2.1 7" tablet today for $109, plus $5 shipping. It has an 2gb of RAM, an SD slot and appears to be built around an 800 MHz processor. The screen resolution appears to be 800 x 480. It can access the App Store.
I'm particularly broke at the moment, but I'd snap one up if I had the money.
There's a video of it in action at
Gizmodo. Apparently, it's to be sold at Kmart for $150.