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I think its a close battle between Nook & Kindle currently, both are good ebook readers, hence the quick price drop by Amazon in response to B&N. I think the next versions of both devices might decide the winners

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In terms of hardware I think you are correct. However the Kindle doesn't just refer to the device. It's also an app available on Windows, Mac OS X, iPhone/iPad and will be release for Android soon as well.

Supposed B&N are going to release a Nook app, but it might be too little, too late.

They already have ereaders for win, mac, iPhone, and blackberry, plus a seperate one targeting the iPad. So they already can be read on most devices. Neither has one targeting the android platform yet so it seems rather even.

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