I don't think you can really compare these devices against each other, one is designed to be a smartphone and one is made to be an internet appliance/mini-computer. The resolution of the tilt is also much lower, along with no support for *SDHC, no GPS, Windows Mobile, etc. I definitely wouldn't pick it over the N810, unless you specifically needed GSM capabilities (along with the monthly fees assosiated with that). From a hardware perspective I think the N810 completely blows the tilt away, but that's what I think.