Here is Acer E110 Android Mobile Phone Picture:

The Acer E110 comes with Android 2.0, UMTS/HSDPA (900/2100 MHz or 850/1900MHz), A-GPS, Bluetooth, a touchscreen display, and four touch-sensitive keys below the display.
Here is the Acer P300 Windows Mobile Phone Picture:

The Acer P300 is equipped with HSDPA/HSUPA, Bluetooth 2.0, USB 2.0 and Wi-Fi 802.11 b/g.
The Acer E110 and Acer P300 are produced by Chi Mei Communication Systems (part of Foxconn). Until now, we don’t know when Acer E110 and Acer P300 will be released.
via [unwiredview]