I4U News - 3.2MP Digital Camera under $100: NHJ D'Zign DZ-3000:

It's little, it's cheap, and for the price, it doesn't look like it sucks. If you're looking for a 'party' camera (one you feel happy to use when boozed, not minding too much if it falls into the hot tub), or one to take to the beach, then this looks like a nice way to go.

No word of the quality of the photos (for for $100, what do you really expect?) and currently only available in Japan.