Samsung's Galaxy Tab is not a tablet but merely a massive smartphone, according to iSuppli.
The research firm conducted a teardown of the device and showed the cost of components of the device only amounted to $205.22 (128.36), a figure it claimed was significantly less than the $264.27 it predicted for Apple's iPad which currently leads the tablet market.
"Instead of matching up with the iPad on a feature-by-feature basis, the Galaxy Tab really is larger version of Samsung's Galaxy S smartphone," said Andrew Rassweiler, director and teardown services manager for iSuppli.
"While the design approach makes the Galaxy less expensive to produce than the iPad 3G, it also makes for a product that lacks the same usability."
Rassweiler claimed the key difference with the Galaxy was its lower performance screen.
"The Galaxy Tab's screen resolution, size and technology are not at the same level as the iPad," he said. "This is a critical difference, given the fact that the display is a key differentiating factor for the iPad."
However, there were some benefits to the model over Apple's flagship product.
Unlike the iPad, it included a gyroscopic Microelectromechanical Systems (MEMS) sensor useful in gaming and two cameras, one three mega-pixel autofocus on the back and a front facing 1.3 mega-pixel.
"Finally, the Galaxy Tab includes build-in support for Adobe's Flash to provide more universal web browsingsomething notably lacking from the iPad," concluded iSuppli.
The iPad starts from 429 in the UK, whilst the Galaxy Tab starts at 529.
