Samsung Galaxy Tab is just a really big smartphone -

An analyst company has taken the Samsung Galaxy Tab to pieces and has come up with the conclusion it doesn’t compete with the Apple iPad, and not really with any other company's tablet offerings, yet.

The bill of materials (BOM) for the machine is $205.22, much less than iSuppli’s estimated cost of  component sales of the 16GB 3G iPad. That had a BOM of $264.27.

But rather than being a direct competitor to the iPad, the Galaxy Tab is a bigger version of Samsung’s  Galaxy S. Andrew Rassweiler,  teardown services manager for iSuppli, said it lacks the functionality of the iPad  The screen resolution, he size and technology don’t match the iPad, he said. “This is a critical difference, given the fact that the display is a key differentiating factor for the iPad.”

But the Samsung gizmo has a gyroscopic MEMs sensor, suitable for games, comes with a three megapixel autofocus camera, a video conferencing camera, and supports Flash.  Apple refuses to support Adobe Flash.

The Samsung machine has a 1GHz ARM based apps processor and an Infineon baseband processor.  It supports 3G (UMTS/HSPA) in three frequency bands, comes with a seven inch TFT :LCD screen, with a res of 1024 by 600 pixels, compared to Apple’s 9.7-inch diagonal screen with a res of 1024 by 768 pixels.

Given that Samsung has a very profitable TFT-LCD manufacturing business, you would think that it could have employed the famous economies of scale it might have done, and made a nine inch gizmo at a competitive price.  But we guess Apple is a Samsung customer.