Minus the price and the phone capabilities, N810 is a better device, better screen, better web browser, more software options, better speakers, keyboard (if you don't need the keyboard or GPS you can get the N800 for half the price), don't have to deal with itunes or DRM music (you can buy music directly from Amazon MP3 website).

Ok, let's compare service costs of AT&T :
http://blogs.zdnet.com/gadgetreviews/?p=240

Cheapest voice/data plan for AT&T $70.

With this sprint deal :
http://www.fatwallet.com/forums/hot-...&keyword1=SERO
That is $40 difference over 24 months is $960 + $200(iPhone) for spending on a phone or NIT phone combo, not taking into account a phone discount. (note that with out this discount sprint costs just as much as AT&T :P)

T-mobiles cheapest plan is $30 voice + $20 data, so it is $20 cheaper then AT&T although it is edge, it does include hot spots. So left over is $480 + $200(iPhone) and a discount on their phones (if you are signing a new contract).

Verizon is ridiculous, I am not sure how good their 'mobile web' is and if it can be tethered, but their pda/smart phone plans with broadband web is expensive $80 minimum.

But anyway, even if you paid more for the N810, it is a better device and worth the extra cost, and the iPhone isn't as cheap as it looks upfront.

The N810 has replaced my laptop for browsing the web at home, something my iPhone never did for me.