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The Banana Pi, despite the name, is not a next-generation Raspberry Pi. Instead it's more of a Raspberry Pi clone. Like many similar SBCs from Chinese manufacturers, it's essentially a more powerful Raspberry Pi with, of course, a higher price tag.
This sized SBC costs just over $74 after shipping. It comes with a dual-core, Cortex-A7-based Allwinner A20 system-on-chip running at 1GHz. The Banana Pi also has 1GB of RAM and built-in Gigabit Ethernet. It also also includes a SATA port, a micro-USB port, and a Display Serial Interface (DSI) for graphics.
For operating systems, the Banana Pi supports Android 4.4, Ubuntu, Debian, Raspberry Pi Image, and the Cubieboard Image. If you like the Raspberry Pi a lot, but crave more power, then the Banana Pi is worth a look.
The PandaBoard ES is the latest in a series of SBCs. This latest and greatest model powers up with Dual-core ARM Corte-A9 MPCore running at 1.2 GHz For graphics, it uses the Imagination Technologies’ POWERVR SGX540 graphics core. To supply those graphics to monitors the PandaBoard supports both HDMI and DVI-D
As usual with late model SBCs it comes with 1 GB of RAM. For storage, as you would expect it uses a micro-SD card. For network and other connectivity it uses 10/100Mbps Ethernet and 3 USB 2.0 ports.
For operating systems, it supports BeagleBoard's Angstrom, Android, Ubuntu and Linaro.
This board is meant primarily for Open OMAP 4 mobile software developers rather than enthusiasts. It's a very nice board from all reports, but finding one, even at its suggested price of $182, isn't easy.