From our market place site:

by Kees_B Moderator - 8/22/12 1:43 AM

In Reply to: Looking for a cheap tablet . by andytoparker

http://reviews.cnet.com/tablets/ainol-novo-7-aurora/4014-3126_7-35367985-3.html
An Android 4.0 (Ice Cream Sandwich) tablet for $99.

Seems to meet all your requirements. But you might have requirements you didn't tell here.

Kees