I have just pre-ordered one* of the new VIA ‘APC’ $49 Android bare-bones computers:

http://apc.io/product/

apc-board

* The shipping charges (from Taiwan) were almost as much as the device costs, so I have ordered two, and will see if I can hack one and install Linux on it (of course..)

Should be shipping sometime in July, but I expect this date to slip..  They always do…