If you're on a very tight budget but still want a radio-controlled helicopter, the Syma S107G is your best bet. Aside from being inexpensive, there also thousands of reviews for it on Amazon.com and other sites, the majority of which are positive. Note that you'll sometimes see this model sold as the Syma S107 (without the G on the end).
Users like this bargain remote-control helicopter for a variety of reasons. All the positive reviews indicate that it's very uncomplicated and hence easy to fly. Controls are relatively precise and stability is good as a result of the helicopter's coaxial-rotor design. Most reviewers are pleased with the observed durability of the toy, considering its very low price. The Syma S107G's control transmitter operates on infrared instead of radio frequency, which some note limits its range and may lead to more interference than other types of transmitters (some reviewers note that their LCD/LED TVs interrupt the signal).
Most of all, users cite the Syma S107G helicopter's incredible overall value as one of its best aspects. The low price makes it an easy choice for a stocking stuffer-type gift that's sure to please. As an added bonus, the optional infrared transmitter accessory can turn an iPhone or Android smartphone into the Syma S107G helicopter's remote-control unit -- all you need is the i-helicopter (*Est. $20) infrared transmitter for the phone and the free i-copter Syma app. The Syma S107G RC helicopter is available in several colors and is illuminated with functional LED lights.
Naturally, there are some compromises as a result of the bargain-basement price. Battery life is short; user reviews indicate less than 10 minutes of flying time with the internal (and included) battery. Users also note that build quality isn't top-notch, but that's to be expected given the price, and more often than not reviewers consider the copter's durability to be acceptable or even impressive. While the simple three-channel design makes control easy, this also makes the Syma S107G remote-control helicopter better suited for beginners and casual users rather than more serious radio-controlled fans.
Overall, users from sites like Amazon.com, Newegg.com and Overstock.com give the Syma S107G positive reviews, saying it's a cheap and entertaining basic remote-control helicopter. For more advanced controls and higher build quality, consider the best-reviewed indoor radio-controlled helicopter, the Blade mCX RTF (*Est. $80).
Some user reviews warn that counterfeit Syma helicopters are out there; if considering the Syma S107G, be sure to purchase only from reputable retailers. (Avoid those hard-sell mall kiosks.)
The Syma S107/S107G has an overall rating of 4 stars from over 500 Amazon.com user reviews. Owners love the ease of flying and stability in combination with the very low price. Some reviews cite short battery life, quality-control issues or receiving counterfeit units from less reputable third-party retailers. The Syma S107/S107G is sold by multiple retailers on Amazon.com.
Review: Syma S107/S107G R/C Helicopter - Yellow, Contributors to Amazon.com
This Syma S107/S107G listing is also on Amazon.com, but is sold by another retailer. While the model for sale is the same as the one discussed above, this particular listing has over 1,000 reviews. The average rating here is still 4 stars out of 5, and users posting here also like the Syma for the same cheap, fun and simple combination. Negative reviews complain primarily about the battery life.
Review: Syma S107/S107G R/C Helicopter -- Colors May Vary, Contributors to Amazon.com
Overstock.com only has a handful of reviews for the Syma S107, but they all give positive feedback. One owner proclaims that it's the best radio-controlled helicopter you can get for the money, and all reviews here say the little RC copter is a lot of fun.
Review: Syma 3.5 Channel S107 Mini RC Helicopter, Contributors to Overstock.com
As with Overstock.com, there are only a couple of reviews for the Syma S107 at Newegg.com, a reputable retailer whose specialty is computer components and electronics. Users give the Syma model a full 5-star rating, citing its stable flying characteristics, cheap price and ready availability of replacement parts.
Review: 3ch Syma S107 Mini RC Remote Control Helicopter Metal Series with Gyro - Yellow, Contributors to Newegg.com