A leak picked up by SlashGear is showing an Acer Iconia tablet that will be reportedly on sale for less than $100. The tablet, if released at that price, would undercut most every other Android tablet currently available and would beat Google to the punch for a sub-$100 Nexus tablet.
If the leaked renders are anything to go on, it looks like a pretty slick tablet, though it won't be featuring quite the hardware that more expensive models do. The model is reportedly a 7-inch tablet going by the name Acer Iconia B1. It will likely see its release at either CES 2013 or MWC 2013.
The processor is said to be a Mediatek dual-core coupled with 512MB of RAM. This isn't as powerful as the Nexus 7's quad-core, but would still provide decent performance. 8GB of internal storage will be present, with the option of adding a MicroSD for more capacity. The operating system is said to be Android 4.1.2 Jelly Bean.
If this shows up at CES 2013, we'll be there to cover it.