I recently went looking for a cheap Android smartphone to use as a wireless security camera. The best deal I found was the “Net10 Alcatel OneTouch Pixi Eclipse Prepaid Smartphone” sold at Walmart. Its price is usually less than $8 and is available for free pickup at your local store.
I was able to get it started on WiFi without any difficulty. You don’t have to activate the phone on the Net10 cellular network. It seems to run IP Webcam just fine.
If you have a need for a mini-tablet to play games, work as a remote control, calculator, or other simple task, this phone should work just fine.