Sure, it's no Galaxy Tab, but the Archos 32, which just began shipping today, does offer some bang for your buck.
With specs like:
- a 3.2 inch 400x240 resistive touchscreen
- an 800MHz ARM Cortex A8 processor
- 802.11 b/g/n WiFi
- BlueTooth 2.1 + EDR
- a G-sensor
it's not exactly at the top of the Android tablet heap (or even the Archos tablet heap), but for $149.99, what more could you ask? Other than, of course, a name change (seriously, how does a 3.2-inch device qualify as a "tablet" rather than a "portable media player?") and an operating system that isn't FroYo.