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The Samsung Galaxy Pocket Neo is a low cost Android device which costs between $90 - $120 off contract. The device features a 3.0 inch touch display, 4GB of internal storage which can be expanded through microSD, 2 megapixel camera and is powered by an 850 MHz processor with 512MB of RAM.While the somewhat small display size may cripple the Android experience, you wont find a direct rival for the Galaxy Pocket Neo all other Android devices from known brands cost more.
While the device is hardly recommendable for its specs, the Galaxy Pocket Neo is the cheapest smartphone you will get from a known brand at this time.