Acer Iconia B1 is a new extremely cheap tablet running on Google Android 4.1.2 Jelly Bean. According to the Wall Street Journal the price of the tablet is expected around $99.

Acer Iconia TAB A100-07U08U 7-Inch TabletAcer Iconia TAB A100-07U08U 7-Inch Tablet
Current Acer Iconia TAB A100-07U08U 7-Inch Tablet

The heart of Acer Iconia B1 tablet is MediaTek hardware platform powered by dual-core 1.2 GHz processor and the GPU PowerVR SGX 531. Acer Iconia B1 comes with 7-inch display with resolution of 1024×600 pixels and 512 MB of operating memory. There are also built-in GPS, Bluetooth, Wi-Fi and cellular modules, 8 GB of internal memory and microSD memory expansion slot.

Low cost and advanced functionality may attract consumers and Acer Iconia B1 could become one of the most popular on Android tablets market.  The new Acer tablet may well compete with popular gadgets such as Google Nexus 7 and Amazon Kindle Fire.
Google Nexus 7Google Nexus 7 Updated Kindle Fire 7-inch, LCD Display, Wi-Fi, 8 GBUpdated Kindle Fire 7-inch, LCD Display, Wi-Fi, 8 GB

According to The Wall Street Journal Acer Iconia B1 should be available early next year.

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