As the 7-inch tablet market becomes increasingly crowded with affordable offerings, one more enters the fray. Matrix One comes at the low end with a $59.99 price tag.

For that price, the Matrix One packs arguably modest hardware compred to popular slates such as the Google Nexus 7 or the Amazon Kindle Fire. Nonetheless, the Matrix One comes as an affordable alternative, offering decent specificationss for a low price. Here is what consumers get:

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•  Cortex A8 1.5GHz processor;
•  512MB of RAM;
•  7-inch Capacitive screen, 800 x 480 resolution, Multi-Touch 5 Point;
•  2-megapixel front-facing camera, Landscape Mounted;
•  4GB built-in storage;
•  microSD card slot;
•  Android 4.0 Ice Cream Sandwich;
•  Wi-Fi;
•  3,200mAh battery;
•  Gyroscope/accelerometer;
•  Full USB;
•  Micro USB;
•  3.5mm Headphone Jack;
•  Mini HDMI - 2080p HDMI out;
•  Microphone;
•  7.5 x 4.5 x 0.40 inches, 11.1 ounces;

The Matrix One obviously lacks bells and whistles, and does not pack a rear-facing camera, Near-Field Communication (NFC) support, GPS, or other popular features. The top choice on the 7-inch tablet market is still the Nexus 7, but the tablets bear no comparison from a hardware perspective.

The Matrix One is a low-end tablet and will likely not be great for high-quality video or graphics/processor intensive games, but its bets are on the low price tag. Also, according to the Matrix One Web site, the slate is capable of working with Google Play, Amazon AppStore, GetJar and other alternatives..

Lacking premium features and specs, the Matrix One seems more suitable for those who want just a little more than an e-reader, or for kids who want a tablet that supports basic games. With the holiday shopping season right around the corner, this tablet might just make its way into some gift baskets.

The tablet also comes with USB Sync/Charge cable, a charging adapter, and headphones, while a Matrix One case is available separately for $19.99. Would you consider buying the Matrix One as a gift, or as a secondary tablet?

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