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Make no mistake; Samsung isn't taking a huge chance here. The Windows Phone 8 ATIV S is essentially the Samsung Galaxy S3, but running Microsoft's newest mobile OS.
While that's unlikely to win over Android fans, it could well prove appealing to the platform-neutral (or indifferent) contingent. I dare say Windows fans could well be impressed.
Hardware-wise, the phone (Samsung GT-I8750, to use its formal name) is no slouch with a 4.8-inch HD Super AMOLED touchscreen, 1.5GHz dual-core processor, and 1GB of RAM on board to keep it ticking along nicely. From my limited time testing the device, it did just that - opening several apps and browsing without lag.
It's also about the same depth as the Galaxy S3 too, at just 8.7mm thick (pictured). The Galaxy S3 is 8.6mm thick.