I would suggest you can either the Nexus S or the Galaxy S i9000 because Nexus S has got official jelly bean from Google so hey that's ICS with triple buffering (:

For i9000, it has a huge developer base, the highest for any android phone I would say, you have a stable JB for that phone as well and both are kinda cheap. If ya can't get a new set for your budget, I would recommend you to get a second hand, it's still much better than getting those low-budget Samsung Galaxy phones, you would regret it.

And of course if you can increase your budget to around 300 usd, you could get a new set of Galaxy Nexus from the play store. (:
Qoo Reviewed by Qoo on . Cheapest Android phone suggestion with ICS 4.0 looking for a android phone on market. got low budget. i need ICS 4.0 in it. any suggestions on which model to go with? ----------------------- UPDATE: Rating: 5