| Acer neoTouch P400 | Sony Xperia L |
| Manufacture | Acer | Sony |
| Model | neoTouch P400 | Xperia L |
| Form factor | Block | Block |
| Weight | 125 gram | 137.00 |
| Dimensions (HxWxD) | 115 x 59 x 12 | 128.70 x 65.00 x 9.70 |
| Operating System | Windows Mobile | Android |
| Networks | 2G - 850/900/1800/1900 3G - 900/2100 | 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 | | |
| | |
| HDMI out | | |
| USB port | | |
| MHL | | |
| Bluetooth | | |
| Bluetooth version | NA | 4.0 |
| DLNA | | |
| GPS | | |
| Glonass | | |
| ANT+ | | |
| IrDA | | |
| NFC | | |
| 3.5 mm audio connector | | |
| Camera | | |
| Camera resolution | 3.2 megapixel | 8 megapixel, autofocus, Exmor RS sensor |
| Image Stabilization | | |
| BSI sensor | | |
| Camera Flash/Light | | |
| Flash type | NA | Pulsed LED |
| Video recording | | |
| Video capture resolution | NA | 720p |
| Second Camera | NA | VGA (640 x 480) |
| Display size | 3.2 inches | 4.30 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 65000 | 16777216 |
| Display width | 320 | 480 |
| Display height | 480 | 854 |
| PPI | 180.28 | 227.83 |
| Second Display | NA | NA |
| CPU | Qualcomm MSM7227 600 MHz | 1 GHz dual-core Qualcomm Snapdragon MSM8230 |
| GPU | NA | Adreno 305 |
| Memory | 256 MB. Expandable with microSD card | 1 GB RAM. 8 GM internal storage. Expandable with microSD card. Up to 32 GB |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | MP3, WMA | MP3, AAC, AAC+, eAAC+, WMA |
| Java | | |
| Games | Yes | Yes, downloadable |
| FM Radio | | |
| Battery | 1090 mAh | 1700 mAh |
| Standby time (h) | 400 | 498 |
| Talktime (m) | 300 | 510 |
| Wireless Charging | | |
| Browser | Internet Explorer Mobile HTML | Android HTML Webkit |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | NA |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |