Latest Android phone on AT&T, the LG Phoenix (rebranded version of the Optimus One), is just $29.99. PC Magazine reviewer Jamie Lendino says there are some reasons he'd prefer the iPhone 3GS, available for $49.
It costs just $20 more than the Phoenix; for that, you get access to the best app store in the industry, including much better gaming support, and it's also a real iPod. The Phoenix shares the iPhone 3GS's screen resolution, although the Phoenix's panel itself is a bit smaller. On the other hand, the Phoenix beats the iPhone with its free GPS navigation and smoother integration with Google services.
-PC Magazine, May 24, 2011