Tablet computers make great gifts, and the Galaxy Tab 10.1 and Asus Eee Pad Tranformer Prime are two of the best. Both have been out for over six months now, so they can be found for around $400. Not a bad price for a 10-inch device. Both have front and rear-facing cameras, good resolution and run the Android system. Samsung has already confirmed they will be updating their Galaxy line of devices in the coming weeks. Asus has said on their Web site the Eee Pad Transformer should get the update, but it will be up to Google as to when that happens. It could be a couple more months.

The $400 price mentioned above is for the 16 gigabyte version of both devices, but they each come in a 32 gigabyte version and there's even a 64 gigabyte variant of the Galaxy Tab. Galaxy Tab is a bit ligher than the Eee Pad, thinner and has more rounded corners rather than squared off. It doesn't have a mini HDMI port, microSD card reader or companion dock that turns the tablet into a notebook computer. There are keyboard accessories that connect to the Galaxy Tab, but the Eee Pad dock adds more than just keys. For an extra $150, it adds twice the battery life, a trackpad, two full-size USB ports and full-size SD card reader. It adds quite a bit (and lends to the Transformer name), and people seem to really like it because it won Stuff Magazine's gadget of the year for 2011. It's even got a sequel. The Transformer Prime should debut in the next couple of weeks.

This is a close fight, because they devices are very similar, right down to the plastic bodies. Once you get to the store and start playing with them, you'll likely find one you like better without even looking at which is faster or lighter, but you can use this as a guide. The tablet war is a tie because the Transformer might be a slightly better device, but the Galaxy Tab will get the Android 4.0 update much sooner. Tell us in the comments what you look for in a tablet.