| Nokia 7260 | Siemens S40 |
| Manufacture | Nokia | Siemens |
| Model | 7260 | S40 |
| Form factor | Block | Block |
| Weight | 92 gram | 97.00 |
| Dimensions (HxWxD) | 105 x 45 x 18 | 112.00 x 44.00 x 22.00 |
| Operating System | Series 40 | Other |
| Networks | 2G - 900/1800/1900 | 2G - 900/1800/1900 |
| HSCSD |  | |
| GPRS | |  |
| EDGE | | |
| UMTS | | |
| HSDPA | | |
| HSPA+ | | |
| WiMAX | | |
| LTE (4G light) | | |
| WLAN / Wi-Fi | | |
| Wi-Fi Hotspot | | |
| Wi-Fi Direct | | |
| SMS | | |
| MMS | | |
| | |
| HDMI out | | |
| USB port | | |
| MHL | | |
| Bluetooth | | |
| Bluetooth version | NA | NA |
| DLNA | | |
| GPS | | |
| Glonass | | |
| ANT+ | | |
| IrDA | | |
| NFC | | |
| 3.5 mm audio connector | | |
| Camera | | |
| Camera resolution | 0.3 megapixel | NA |
| Image Stabilization | | |
| BSI sensor | | |
| Camera Flash/Light | | |
| Flash type | NA | NA |
| Video recording | | |
| Video capture resolution | NA | NA |
| Second Camera | NA | NA |
| Display size | 1.6 inches | 0.00 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 65536 | 4 |
| Display width | 128 | NA |
| Display height | 128 | NA |
| PPI | 113.14 | NA |
| Second Display | NA | NA |
| CPU | NA | NA |
| GPU | NA | NA |
| Memory | NA | NA |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | Polyphonic | 47 |
| Java | | |
| Games | 2 java | NA |
| FM Radio | | |
| Battery | Li-ion 760 mAh | Li-Ion 600 mAh |
| Standby time (h) | 350 | 260 |
| Talktime (m) | 180 | 360 |
| Wireless Charging | | |
| Browser | XHTML | 1.1 |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | NA |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |