If a resistive screen isn't a deal-breaker for you, I would recommend the Craig 7" tablet. I got mine at CVS. It was $100, and can be easily rooted to run Android 2.1. (There's a custom ROM for 2.2, but it's not 100% stable yet.)
Just keep in mind 2 things:
1) Buy it from somewhere local, as you might need to exchange it. They've had some QC issues.
2) It's $100, so don't expect an iPad.
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