But if you’re looking for a bit more detail, the N130 has just one speaker, while the N140 has two (plus SRS sound); the N130 has a 1.6GHz Intel Atom N270 CPU while at least some N140 models come with the slightly faster 1.66GHz N280; and the N130 has a lower capacity battery than its bigger sibling.
Laptop Magazine has tested both units extensively, and finds that while the Samsung N140 got 6.5 hours of battery life, the N130 ran for just 4 hours, 44 minutes. The sound clearly wasn’t as good, and even some Flash video playback wasn’t as smooth, although I’ve generally found that the Atom N270 processor and GMA 950 graphics do a pretty good job of playing standard definition Flash video on computers with 1024 x 600 pixel displays.
On the other hand, the Samsung N130 does have the same keyboard and touchpad as its more expensive sibling. And you can pick one up for under $300 from Amazon.
via Sammy Netbook