Right now the cheapest Windows 8 tablet is somewhere around $400 but that will change in the following months according to Paul Otellini, Intel's CEO. According to him the starting price for a Windows 8 Intel powered device will be half that, closer to $200, in the near future.
If you look at touch-enabled Intel-based notebooks that are ultrathin using [Bay Trail] processors. Those prices are going to be down to as low as $200
This price drop will happen once the new line of Atom chips hits the market later this year. The new Atom, codenamed Bay Trail, will bring significant improvements to the current models. It is actually expected to double the performance of the current model while providing long lasting battery life in a very thin, light and cool package. The Bay Trail chips will reportedly offer full day use and weeks of standby while allowing OEMs to create devices as thin as eight millimeters (0.3 inches).
Devices with such a low price tag would most likely indicate that they will be of the 7 and 8-inch variety and will run Windows Blue. Of course there are other tablets running Android that have an even lower price points but those machines run on ARM while these devices using Intel's chips will allow for a full Windows 8 experience, including access to legacy apps.
Unfortunately there's still some waiting involved for those who would be interested in such a device, as both the new Atom Bay Trail chips and Windows 8.1 (Blue) will likely launch somewhere in Q3 of this year.