The UbiSlate 7Ci anchors a lineup of tablets running Android 4.0. For the meager pricetag, you get an 800x400-pixel 7-inch touch screen, 512MB of RAM, 4GB of flash memory, Wi-Fi, and a 1GHz processor. Those specs aren't going to knock you off your couch, but it's completely within the realm of reason for less than $40.
If you want more features, look higher into the UbiSlate lineup. The UbiSlate 3G7 can take a SIM card, has a 1.2GHz processor, and a better screen resolution for $129.99.
Chances are, if you're interested in an UbiSlate, you're interested in the dirt-cheap version. They're so cheap, you might consider tiling your floor with them.
The 7Ci won't win in a battle with the latest Apple and Google tablets, but it is looking to fill a niche in education as an inexpensive way to get kids connected with technology.
Making the 7Ci available to the general public should give hackers and makers an affordable device to play around with. Plus, you won't cry if you accidentally break it. It's available in limited quantities ahead of the holidays. Stocking-stuffer, perhaps?