Is there a decent tablet out there for under $100?

I want to buy a tablet for my daughter to play games – both educational and just for fun – for her birthday. I figure it is a better buy than something like a Nintendo DS that requires the additional purchase of games when many apps are free or low cost. Plus it is easy to add or delete games.

Still, she is a kid so I’m not spending a fortune. This will be the only birthday gift from me – if I can figure out what to buy.

I read reviews, but I don’t know what to believe. Are the good reviews planted? Are the bad reviews from overly critical techies? Is there something it needs to have in order to download apps from iTunes or Google App Store? Specs that will ensure the games won’t be sluggish?