| Manufacture | Acer | Samsung |
| Model | beTouch E140 | SGH-S100 |
| Form factor | Block | Clamshell/fold |
| Weight | 95 gram | 92.00 |
| Dimensions (HxWxD) | 105 x 56 x 13 | 89.00 x 47.00 x 23.00 |
| Operating System | Android | 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 | NA |
| Image Stabilization | | |
| BSI sensor | | |
| Camera Flash/Light | | |
| Flash type | NA | NA |
| Video recording | | |
| Video capture resolution | NA | NA |
| Second Camera | NA | NA |
| Display size | 2.8 inches | 0.00 |
| Touchscreen | | |
| Colour display | | |
| Number of colours | 256000 | 65000 |
| Display width | 240 | 128 |
| Display height | 320 | 160 |
| PPI | 142.86 | NA |
| Second Display | NA | NA |
| CPU | 600 MHz | NA |
| GPU | NA | NA |
| Memory | Expandable with microSD card | NA |
| Micro SIM | | |
| Dual SIM | | |
| MP3 | | |
| Ringtones / Music file format | MP3, eAAC+, WAV, WMA | 16 polyphonic (16-tones) |
| Java | | |
| Games | Yes | 3 Java |
| FM Radio | | |
| Battery | 1300 mAh | Li-Ion 720 mAh |
| Standby time (h) | 400 | 120 |
| Talktime (m) | 360 | 240 |
| Wireless Charging | | |
| Browser | Android HTML Webkit | 1.2.1 |
| Calendar | | |
| Voicedialing | | |
| IP Code | NA | NA |
| Predictive text | | |
| RSS reader | | |
| Voicememo | | |
| PC Synchronization | | |
| SyncML | | |
| Website | Website | Website |
