Dell Latitude D500 is almost the same as IBM R40 in terms of spec. D500 always comes with Pentium M CPU or Centrino, but R40 has various CPU options such as Celeron. Besides, D500 is lighter and in silver color, but R40 is in black and a little bit heavier. Both should be reliable value-line NBs.

R40: Centrino 1.3G/128MB/20GB/CDROM/XPH/1-yr warranty at NT$38,900 excl. VAT

D500: Centrino 1.3G/128MB/30GB/CDROM/XPH/1-yr warranty at NT$36,900 excl. VAT (www.dell.com.tw)