| Manufacture | Samsung | Acer |
| Model | SGH-i320 | beTouch E140 |
| Form factor | Block | Block |
| Weight | 95 gram | 95.00 |
| Dimensions (HxWxD) | 111 x 59 x 12 | 105.00 x 56.00 x 13.00 |
| Operating System | Windows Mobile | 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 | NA |
| DLNA | | |
| GPS | | |
| Glonass | | |
| ANT+ | | |
| IrDA | | |
| NFC | | |
| 3.5 mm audio connector | | |
| Camera | | |
| Camera resolution | 1.3 Megapixels, 2x digital zoom | 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 | 2.2 inches | 2.80 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 65000 | 256000 |
| Display width | 320 | 240 |
| Display height | 240 | 320 |
| PPI | 181.82 | 142.86 |
| Second Display | NA | NA |
| CPU | NA | 600 MHz |
| GPU | NA | NA |
| Memory | 120 MB, expandable with microSD card | Expandable with microSD card |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | Polyphonic 64 voices, MP3, AAC, AAC+, OG | MP3, eAAC+, WAV, WMA |
| Java | | |
| Games | 3 | Yes |
| FM Radio | | |
| Battery | NA | 1300 mAh |
| Standby time (h) | 140 | 400 |
| Talktime (m) | 210 | 360 |
| Wireless Charging | | |
| Browser | 2.0 | Android HTML Webkit |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | NA |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |
