If you’re on a budget but still want to give a loved one the gift of Android this holiday season, T-Mobile has you covered.

The wireless provider is offering a variety of AndroidAndroid-powered smartphones priced at less than $100, plus some new data and tethering plans that promise not to break the bank.

The phones aren’t going to be as advanced as the T-Mobile G2 or the Samsung Galaxy S Vibrant, but the devices look perfect for a pre-teen, teen or someone who wants a smartphone but doesn’t need tons of power.

Starting November 3, T-Mobile will be offering the following devices for less than $100 with a qualifying rate plan and a two-year agreement:

• T-Mobile Comet – Compact phone with 528 MHz processor, 2.8-inch touch screen and 3.2-megapixel camera. This is also available for pre-paid customers for less than $200 and is T-Mobile’s least expensive 3G Android phone.
• LG Optimus T – 3.2-inch touch screen, 600 MHz processor and 3.2-megapixel camera.
• Motorola DEFY – Scratch and water resistant, 3.7-inch touch screen, 5-megapixel camera with video.
• Motorola CHARM – Features a QWERTY keyboard, 2.8-inch touch screen and a 3-megapixel camera.

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New Data Plans

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The phones are your run-of-the-mill pseudo smartphones, but the new data plan options are a bit more interesting.

T-Mobile will be offering low-cost data service plans for individuals and families. Here are the details:

• Web 200MB Plan – For $10 per month with a new two-year service agreement or contract extension, subscribers can add 200MB of web and data to their devices. For $15 per month, users can add 200MB to their plan without having to extend their contract.
• Web Unlimited – For $30 per month, users can add unlimited web and data to their accounts.
• Tethering and Wi-Fi Sharing Plan — T-Mobile will also be offering a new tethering and Wi-Fi sharing plan. This will let compatible smartphones act as mobile hot spots. This is $14.99 per month, in addition to the Web Unlimited $30 per month plan.

All data plans require a new or existing voice and text message plan.

While a $30 monthly rate for unlimited data is pretty standard, the $15 tethering add-on is pretty sweet.

This also underscores T-Mobile’s greater strategy shift, which focuses on value, especially for families. Earlier this fall T-Mobile partnered with Walmart to provide the backend for Walmart’s new Family Mobile offerings.

With AT&T and Verizon vying for high-end device supremacy (and customers), going after the value market isn’t a bad idea.