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There are a few difference between the Phoenix-104 and Phoenix-104e models, but we'll start with the common elements. Both have 10.4-inch resistive touchscreen displays, with a relatively low resolution of 640 x 480 pixels, plus three keys that merely control screen brightness (up/down) and power. Both also employ Marvell PXA270 processors, according to Percon.

Percon says the Phoenix-104 and -104e both include 802.11b/g wireless networking, provided by a radio installed in the device's Type I/II CompactFlash slots. Wired connectivity, meanwhile, includes two RS232 ports, a USB port, and another USB port that may be either a host or a slave, the company adds.
Both devices also include 128MB of built-in flash memory, plus SD expansion slots, according to Percon. It's said that internal batteries are provided, preventing data loss, though no further details were provided.
The difference between the Phoenix-104 and the more deluxe -104e is that where the former's screen has a 400-nit brightness rating and a 300: contrast ratio, the latter has a 430-nit brightness rating and a 500:1 contrast ratio, according to Percon. Also, the Phoenix-104e runs Windows CE 6.0 instead of 5.0, has 128MB of RAM instead of 64MB, and adds a 10/100 Ethernet port plus Bluetooth 2.0, the company says.
Specifications provided by Percon for the Phoenix-104 and Phoenix-104e include:
Percon did not specify pricing or availability for the Phoenix-104 and Phoenix-104e, but the devices appear to be available now. More information may be found on the company's website, here and here.