The Kyocera 7135 is a full Palm OS device plus a phone, so it can run the wealth of Palm OS software currently available. It also has a touch screen and handwriting recognition like any Palm. The Samsung i600 is much more phone-centric and you'll need to use the numeric keypad to enter data which can be a pain if you need to enter much. Since the MS Smartphone platform is new, there are many fewer software titles available for it as well. If you're more PDA-centric, the 7135 is probably the better choice. If you care more about phone features and won't be entering much data on the phone, the i600 would be good.
-------------------- Lisa Gade Editor in Chief, MobileTechReview