Preface: Viewsonic recently made the gTablet harder to mod and the "out of box" UI still sucks. No market app and weak UI. Though I like my modded gTablet, non-modders should avoid the gTablet, in spite of it being $100 to $150 cheaper. The price difference and performance still makes it tempting for the more daring. Build: Iconia's solid build wins, but the slippery surface and relative weight make it a disaster waiting to happen. gTablet is easier to grip and has a solid feel (for plastic). The Iconia needs some grip skin options, REAL bad. Connectivity: Spec level, they are the same, but the gTablet has issues with bluetooth devices. Where the gTablet beats the Iconia is the location of the USB host. It is out of the way from the bottom corners (where folks normally hold). The Iconias location for the USB host is in a bottom corner. This makes it awkward playing games or handling the tablet. Iconia wins due to the bluetooth, but the USB location is much better on the gTablet. UI & Firmware: gTablet sux out of box, but modders can make it better. Iconia wins by a long way. Sound: Once you turn up the Dolby treble and bass, no other current tablet can touch the sound quality and volume of the Iconia. Iconia wins with honors. Display: ............ Next! (If you have seen the gTablet display, you would get this). Iconia (wins) has the best LCD tech display for this size that I have seen, but I wish it had an IPS display (mainly for battery reasons). Gamer Perspective: If you are mainly an Android gamer, the Iconia wins, but for old school emulator fans, the gTablet (ATM) wins for a few reasons. Some apps have not caight up with Honeycomb, so TigerArcade does not scale correctly (very sad to me) and I notice that N64oid and FPse play a little faster on the gTablet (for games that are not full speed in the first place) My guess is the speed may be due to the lower display resolution on the gTablet, but not sure how the Nvidia chip does its scaling math to "pixels" (it may make no difference). Still, most people are not old school gamers, so Iconia wins. Wifi: This is the one place where gTablet wins. I thought both tabs signal were the same, but I notice the Iconia loses signal in places the gTablet does not. For all of its faults, the gTablet has more robust wifi. added: GPS: Iconia wins by default (no GPS on gTablet). Still: Please avoid the gTablet. It will make non-modders VERY sad.