Morgan Computers is selling what is certainly the cheapest 7-inch Android tablet in the UK at only £85 excluding delivery; however there have been a numbers of corners that have been cut to reach that price.
The no-name device comes with an ARM9-based SoC, the VIA8505+ which is clocked at 400MHz, it has 128MB RAM, 2GB onboard storage, Android OS v1.7.4, a 7-inch resistive touchcreen display with a resolution of 480x800 pixels.
Add in Wi-Fi, USB and SD Card port, an integrated VGA front camera, a 1800mAh battery (with a stated battery life of three hours) and you have a pretty decent tablet to boot from.
It is quite thick though at 16mm and Morgan Computers says that it will be available on the 18th of October for sale. Don't expect any miracles though; with a 400MHz processor and only 128MB RAM, it will be very slow; still, at one fifth of the price of the iPad, it is a great bargain.
You might want to have a look at our (virtual) face-off between the £650 Samsung Galaxy Tab and the £65 iPad knockoff tablet we purchased from a Chinese shop and which looks a lot like the one from Morgan computers.