Behold the Haier Theatre, a full touchscreen media player that might be pretty unremarkable were it not for its surprisingly low price tag: a 4GB version for $90 and 8GB for a measly $100.

The Theatre comes with a 3-inch capacitive touch screen, a built-in FM tuner and accelerometer, plays all your standard digital files and has a 12-hour audio battery life. Haier's also apparently throwing in 35 free music downloads and a free audio book if you sign up for a 14-day trial with eMusic, but even without that that hassle you're looking at a pretty great deal. [CrunchGear and MobileTechReview]