I am so woefully under qualified to be a developer it’s not even funny. If you are the dev sort and Android is your platform there is a new dev board for you that is dirt cheap and aimed at those wanting to develop for Android 4.0 Ice Cream Sandwich. The board comes from Pandaboard.
It’s called the Pandaboard ES and it has a dual core ARM A9 processor running at 1.2GHz. It also has a Bluetooth low energy module and the boot order is switchable. That last part means it is easy to choose the OS the machine boots into. It also packs in a WiLink combo so you can test USB and USB OTG stuff too.
The board has no screen, but it has nice connectivity options for a screen on your desk. It has HDMI 1.3 output, DVI-D and USB. The best part is the little board sells for only $182. If you already have a screen, you can be developing for ICS for under $200 and the board is availed now.