I was actually in a similar situation to you just a few weeks ago debating between the iPod touch and N810. I ended up with the N810, and I've been very happy with my decision.

*There's not as much price difference as you might think, the 16GB iPod touch is $400, and the N810 can easily be had for $400.

*You can quickly swap batteries on the N810 (no tools required even, handy for long trips), once the iPod's battery dies, you must recharge. Also once its battery completely dies, you have to get a new iPod since you can't replace it.

*A hardware keyboard is *VERY* nice, it beats any OSK (even Apple's) many times over in terms of usability, and speed. Also numerous games are much easier with a keyboard.

*Currently you can upgrade the memory to N810's memory to 10GB (2GB internal + 8GB microSDHC), in June 16GB MicroSDHC cards will be available, so we'll have 2GB more than the 16GB iPod. Being able to actually remove/swap/upgrade your memory is a HUGE advantage and ultimately for me was a key selling point of the N810. With the iPod you are permanently stuck with, at best, 16GB, with the N810 you can upgrade total capacity, and you can also get more cards and swap between them. Also I suspect 32GB cards may be available by the end of this year.

*I prefer a stylus to using my fingers, just try using your thumb to select between 10 closely spaced links on a web page and see which is easier, thumb or stylus. Also using your thumbs will get your new screen completely smudged up in no time.

*Get Internet anywhere you have service using your cell phone with data plan through Bluetooth.

*3x the number of pixels, great for viewing web pages without having to do all that "pinch 'n' stretch" crap.

*Even though the media player is more picky than the iPod about file formats, Nokia does have a very nice video converter to convert your movies and stuff, I've been very happy with it. Handbrake also works great if you want to watch DVDs on the N810.

*N810 has a REAL GPS. The iPod has the Skyhook Wireless pseudo-gps which only uses (select) nearby wifi hotspots to figure out where you are, this is definitely faster than using a real GPS, but the obvious problem is, what are you gonna do when you're out backpacking and REALLY need the GPS when there's no wifi hotspots around??

*The N810 is OPEN. You're not only allowed to install 3rd party apps on the Nokias, you're encouraged! This was probably the single biggest selling point for me. There's already tones of great software available for OS2008, and there's more being made all the time. Apple has shown time and again that they will do everything within their power to keep their users from running third party apps on Apple's devices.

*Also note that the iPod touch does not have flash in the browser.


Good luck in your decison!