The Menqgroup, a China-based company, is a maker of electronic equipment like GPS systems, mini-Laptops and mini-PCs among other things.

MenQ EasyPC 790 or the E790, is the latest offering from MenqGroup and is being touted as being the world’s cheapest laptop. At $89, their claim can hardly be challenged.

Running Samsung’s 400Mhz ARM9 processor and 128MB RAM, it is definitely capable of running Android. Currently it has Windows CE 5.0 installed, which does not seem like such a good move from MenQ especially since Windows CE 6.0 has had better reviews.

With 7 inches of screen size , 3 USB ports, a LAN interface and 802.11b/g supported Wireless LAN interface, this is a full fledged Netbook device.

If MenQ can manage to sell this device running a licensed version on Windows CE 5.0 for approximately $90 , can you imaging the cost if it were to run Android or Ubuntu or Moblin or any other open source distribution natively ?