Looks like Nokia is taking on Apple with the N900. The spec sheet of N900 looks more beefy than iPhone 3GS for sure. Lets compare the two monsters just based on the specs.
Apple iPhone 3GS Review
It would be easy to dismiss the Apple iPhone 3GS as an inconsequential hardware upgrade. But to do so would underestimate how much, collectively, the phone’s new features augment the iPhone experience. With the iPhone 3GS, Apple solidifies its leadership position in a crowded smartphone landscape.
On the outside, the iPhone 3GS ($299 for 32GB, or …

The Nokia N900 is a mobile Internet device and smartphone, from Nokia based on the Maemo platform, superseding the N810. It runs Maemo 5 Linux as its default operating system and is the first Nokia device based upon the TI OMAP3 microprocessor with the ARM Cortex-A8 core. Unlike the Internet Tablets preceding it, the Nokia N900 is the first Maemo device to include phone functionality (quad-band GSM and 3G UMTS). It functions as a 5 mega pixel camera, a portable media player, and a mobile Internet device with email and …

The Palm Centro Smartphone gives you voice, chat-style messaging, email and web, along with a color touch screen and even a full keyboard. So you can say L8R to those tricky keys on your cell phone. All of this in a phone that’s a whole lot smaller than you think, which means you can take Centro anywhere and keep up with friends in every way possible. Camera 1.3 megapixels with 2x digital zoom and video capture Battery – removable 1150mAh, lithium-ion Up to 4 hours talk time, or up to …