The cheapest, most value for money tablet, is no doubt the
Herotab C8 / Dropad A8 / Haipad M7. Over at DealExtreme, it is selling at 173 USD inclusive of courier charges.
I am a proud user of it. It is flashable to the latest 2.3 OS, with a built-in
4GB microSD, has a
capacitive touch screen and best of all, a
great community to support your tablet:
http://www.slatedroid.com/forum/139-herotab-c8dropad-a8/
After installing
PhoenixROM 1.0, the tablet instantly becomes a wonder. I'm not exaggerating because I don't work for any tablet vendors. Android Market works, Skype with video works, and so far, I've not encountered a problem.
Also, to whoever is worried about bricking Android tablets, it does not apply to this one. I repeat, you can
NEVER brick this tablet. Sounds too ridiculous? Yes, I thought this is bullshat until I really bricked mine and unbricked it. If you understood the internals of the Android tablet, you'll understand the reason why it can
never be bricked. More info over at Slatedroid:
http://www.slatedroid.com/topic/19289-guide-revive-your-dead-tablet/
Companies are single entities which could open and close over time; a proper community will never die.