Over at SlashGear, they take a good long look at the Acer Iconia Smart and begs the question, when does a smart phone stop being a smart phone and starts being a tablet that happens to make phone calls? It's an interesting design with it's 4.8 inch screen and 21:9 aspect ratio on it's multi touch LED screen. But with a 1 GHz Snapdragon processor, it's defintely strong enough to go beyond handheld computing.
The super long screen in portrait mode is quite a unique design choice since movies are in 16:9, not 21:9, which only leads SG to the conclusion that it's more for web browsing than multi media applications. Though it could do both. It also sports the now standard two cameras with an 8mp camera on the front and a 2 MP camera on the back (interesting). The Inconia Smart has all the usual options from WiFi to Blutooth to HSDPA. And it's running Android 2.3 (Gingerbread) to boot.
It'll be interesting to see if the long design will catch on with mobile fans. It starts in the UK in late Spring.