| Manufacture | Siemens | Panasonic |
| Model | S40 | Eluga |
| Form factor | Block | Block |
| Weight | 97 gram | 103.00 |
| Dimensions (HxWxD) | 112 x 44 x 22 | 123.00 x 62.00 x 8.00 |
| Operating System | Other | Android |
| Networks | 2G - 900/1800/1900
| 2G - 850/900/1800/1900
3G - 900/2100 |
| HSCSD |  |  |
| GPRS | | |
| EDGE | | |
| UMTS | | |
| HSDPA | | |
| HSPA+ | | |
| WiMAX | | |
| LTE (4G light) | | |
| WLAN / Wi-Fi | | |
| Wi-Fi Hotspot | | |
| Wi-Fi Direct | | |
| SMS | | |
| MMS | | |
| Email | | |
| HDMI out | | |
| USB port | | |
| MHL | | |
| Bluetooth | | |
| Bluetooth version | NA | 2.0 |
| DLNA | | |
| GPS | | |
| Glonass | | |
| ANT+ | | |
| IrDA | | |
| NFC | | |
| 3.5 mm audio connector | | |
| Camera | | |
| Camera resolution | NA | 8 megapixel, autofocus |
| Image Stabilization | | |
| BSI sensor | | |
| Camera Flash/Light | | |
| Flash type | NA | NA |
| Video recording | | |
| Video capture resolution | NA | NA |
| Second Camera | NA | NA |
| Display size | 0 inches | 4.30 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 4 | 16000000 |
| Display width | NA | 540 |
| Display height | NA | 960 |
| PPI | NA | 256.15 |
| Second Display | NA | NA |
| CPU | NA | 1 GHz dual-core TI OMAP4430 |
| GPU | NA | NA |
| Memory | NA | 8 GB storage |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | 47 | MP3 |
| Java | | |
| Games | NA | Yes, downloadable |
| FM Radio | | |
| Battery | Li-Ion 600 mAh | 1150 mAh |
| Standby time (h) | 260 | 300 |
| Talktime (m) | 360 | 240 |
| Wireless Charging | | |
| Browser | 1.1 | Android HTML Webkit |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | IP57 |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |
