Hall 17 at CeBIT in Hannover could just as well be downtown Shenzhen. Step inside its cavernous walls, and the air lights up with the sound of chirpy pop music, and excited sales chatter. But once you tune out the aural assault and look past the swathe of Gingerbread MIDs, you might just find yourself a catch. This M9704 9.7-inch, Android 4.0 slate from Yitoa is one such get. Okay, so it won't be winning any awards for original design, but with a 1.2GHz Cortex A8 processor and 1GB of RAM -- all for $120 -- we were certainly curious to know more. The first thing you might notice from the pictures is the combination keyboard and case. It might not be the only time we've seen something like this, but it's the first we've seen that offers it as a standard accessory.

Look up from that keyboard, however, and you'll be staring at a fingerprint-hugging 9.7-inch 1024 x 768-pixel capacitive touchscreen. There are two cameras; up front there's a very modest 0.3-megapixel affair, with 2-megapixels around the back. Connectivity-wise, there's only WiFi on board, but you do get 802.11n, as well as good 'ole b/g -- all powered by a 3,000mAh battery. It's always hard to tell what the final build will be like with OEM products, but the metal finish on the rear and glossy screen up front certainly look the part, and in our hands-on, it felt as solid as any other tab in this price range -- perhaps even a little better. It's important to point out that the $120 asking-price is for wholesale orders, so you can expect there to be a mark-up of some kind if this ever hits the stores in the U.S. If you want to get a taste of it in action, hit up the hands-on video after the break.

Yitoa M9704 ICS tablet hands-on

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Zach Honig contributed to this report.

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Yitoa M9704 9.7-inch ICS tablet has a keyboard that doubles as a case, we go hands-on (video)