The UDI U816A six axis quadcopter. About $40 on Banggood:
This little six axis quadcopter is excellent for beginners and advanced flyers alike, and is the best of the low cost (under $40) quadcopters. You'll not find another quad with this capability at under $40. The next closest is the six axis WLToys V212 at about $50. The U816A comes with two canopies. The beginner canopy encircles the propellers for protection while you learn the basics. Once you can hover without crashing into objects, replace that canopy with the mini-UFO canopy. This greatly lightens the quadcopter, and changes it into a high performance quadcopter. The quad really shines outdoors as seen in this video. Six axis stabilization makes for a very nimble quadcopter. It also has the "standard" 360 degree flip buttons. And it can flip quite well, although I don't do it in this video.
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