I think the MSI FR600-3D is the cheapest 3D laptop around which is the selling price is below P40k. And as you can see below the specs of this 3D laptop actually seemed pretty basic and might not be fit for hard core gaming guy, and I think the 3D display is made towards watching 3D movies or videos.

Image From : pricetrades.com

MSI FR600-3D Specifications

MSI FR600-3D
15.6″ 3D LCD display @ 1366×768 pixels
Intel Core i5-430 @ 2.26GHz (Turbo Boost up to 2.53GHz)
2GB DDR3 RAM
Intel HD Graphics
500GB SATA HDD
Super-Multi DVD Drive
HD webcam
GigaBit LAN
WiFi 802.11 b/g/n
HDMI port
2 x USB 2.0 ports
eSATA port (USB 2.0 combo)
6-cell Li-ion battery
Windows 7 Premium

The MSI FR600-3D has been revealed as early as 4th quarter of last year but has only arrive in local stores recently with a suggested retail price of Php39,990.