Ideas on a cheap tablet

Got a buddy of mine who I've been real good friends with for a many years now and his laptop just died on him and im feeling bad as hes had a tough go of things that last year or 2. So I'm looking getting him a tablet. So something that can play games and run some emulators on it as well as play videos over the internet, as he watches a lot of anime. Id like to keep it around 100 USD if possible but if there is something that would be a great product that's above that feel free to throw that in too as I'm open to almost anything.

kindle fire hd. that's the best for the price atm and does most of that to begin with

why a tablet?


cheap small...does things he did on his laptop. buy it and then put cyanogenmod onto it.