The Ployer MOMO7W, at 299 yuan. That’s about US$48. Read about it at IMP3Net [Google Translate].
This is a new price low.
Earlier this week I saw two new Windows tablets at Best Buy. One eight-inch, the other seven-inch. Neither would power on. And the seven-inch one looked and felt like junk. This is probably junk too. And Windows on a seven-inch screen will probably make you want to gouge out your eyes.