| Manufacture | Panasonic | Acer |
| Model | X300 | neoTouch P400 |
| Form factor | Block | Block |
| Weight | 87 gram | 125.00 |
| Dimensions (HxWxD) | 92 x 49 x 21 | 115.00 x 59.00 x 12.00 |
| Operating System | Other | Windows Mobile |
| 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 | NA |
| DLNA | | |
| GPS | | |
| Glonass | | |
| ANT+ | | |
| IrDA | | |
| NFC | | |
| 3.5 mm audio connector | | |
| Camera | | |
| Camera resolution | 0.3 megapixel | 3.2 megapixel |
| Image Stabilization | | |
| BSI sensor | | |
| Camera Flash/Light | | |
| Flash type | NA | NA |
| Video recording | | |
| Video capture resolution | NA | NA |
| Second Camera | NA | NA |
| Display size | 1.5 inches | 3.20 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 65536 | 65000 |
| Display width | 128 | 320 |
| Display height | 128 | 480 |
| PPI | 120.68 | 180.28 |
| Second Display | NA | NA |
| CPU | NA | Qualcomm MSM7227 600 MHz |
| GPU | NA | NA |
| Memory | 3MB | 256 MB. Expandable with microSD card |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | Polyphonic 40 voices | MP3, WMA |
| Java | | |
| Games | 3 | Yes |
| FM Radio | | |
| Battery | Li-Ion 780 mAh | 1090 mAh |
| Standby time (h) | 260 | 400 |
| Talktime (m) | 660 | 300 |
| Wireless Charging | | |
| Browser | 2.0 | Internet Explorer Mobile HTML |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | NA |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |
