Tablets are the new smartphones this year, and everybody wants the Kindle Fire or iPad. But two of the best available now are the Samsung Galaxy Tab 7.0 Plus and BlackBerry PlayBook. While they both have seven inch screens, the really only other thing they have in common is their excellent build qualities. The Galaxy Tab 7.0 Plus is Samsung's second try at a seven inch tablet and the 7.0 Plus has the same feel with the rounded corners and even the same display and screen resolution. The biggest difference between the Galaxy Tab and the Galaxy Tab 7.0 Plus is the price. The 7.0 Plus is down to $400, but the PlayBook is down to an even more affordable $200. Despite its higher price, the Galaxy Tab is a solid if not spectacular device with front and rear-facing cameras, decent battery and a slim profile weighing just 345 grams. It runs the newest version of the Android system, but there is no word yet on if it will get the Android 4.0 update when it comes out.

BlackBerry PlayBook, on the other hand, runs customized software that does not have access to the Android Market. However, Research In Motion, the Canadian manufacturers of the PlayBook, have promised an update next year that will allow access to Android apps. That may or may not be a deal breaker for some (and it might not actually happen), but even without the Android apps, the PlayBook software is quite good. It's very stable and allows for true multitasking. Furthermore, the PlayBook features BlackBerry smartphone integration through the BlackBerry Bridge app. It's also Wi-Fi only, which isn't a big deal except the Galaxy Tab 7.0 Plus does come in a 3G version if you need that. PlayBook gets the recommend here based on its super low price. If you want something a bit lighter (345 grams compared to 425 grams) or if you have to have Android apps, then you can't go wrong with the Tab 7.0 Plus.

Let us know if you think seven inches is the perfect size for a tablet.