| Manufacture | Acer | Samsung |
| Model | neoTouch P400 | SGH-M300 |
| Form factor | Block | Clamshell/fold |
| Weight | 125 gram | 64.00 |
| Dimensions (HxWxD) | 115 x 59 x 12 | 80.00 x 40.00 x 17.00 |
| Operating System | Windows Mobile | Other |
| Networks | 2G - 850/900/1800/1900
3G - 900/2100 | 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 | | |
| Email | | |
| HDMI out | | |
| USB port | | |
| MHL | | |
| Bluetooth | | |
| Bluetooth version | NA | NA |
| DLNA | | |
| GPS | | |
| Glonass | | |
| ANT+ | | |
| IrDA | | |
| NFC | | |
| 3.5 mm audio connector | | |
| Camera | | |
| Camera resolution | 3.2 megapixel | 0.3 Megapixels VGA (640 x 480). 4x digital zoom |
| Image Stabilization | | |
| BSI sensor | | |
| Camera Flash/Light | | |
| Flash type | NA | NA |
| Video recording | | |
| Video capture resolution | NA | NA |
| Second Camera | NA | NA |
| Display size | 3.2 inches | 1.67 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 65000 | 65000 |
| Display width | 320 | 128 |
| Display height | 480 | 160 |
| PPI | 180.28 | 122.69 |
| Second Display | NA | 96 x 96 pixels |
| CPU | Qualcomm MSM7227 600 MHz | NA |
| GPU | NA | NA |
| Memory | 256 MB. Expandable with microSD card | 2 MB |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | MP3, WMA | Polyphonic 16 voices |
| Java | | |
| Games | Yes | Yes |
| FM Radio | | |
| Battery | 1090 mAh | NA |
| Standby time (h) | 400 | 290 |
| Talktime (m) | 300 | 360 |
| Wireless Charging | | |
| Browser | Internet Explorer Mobile HTML | 2.0 XHTML |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | NA |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |
