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Samsung is going to launch a more affordable Windows Phone handset later in 2012, although the latest details about its potential pricing could surprise some, since reports suggest that it might be a little more expensive than originally thought.

Samsung was one of the first companies to partner with Microsoft in order to launch Windows Phone 7 back in 2010, with the Omnia 7 hitting the market and essentially acting as an alternative to its Galaxy S handset.

The Samsung Omnia M is going to be a slightly modified version of the Omnia 7 when you look at its technical specifications. A single core 1GHz processor will do the hard work under the surface, making the Windows Phone 7.5 operating system look and feel smooth on a four inch Super AMOLED display.

Inside a 4GB allocation of storage, which is less than the 8GB or 16GB that could be found onboard the Omnia 7 models, will be paired with 384MB of RAM, which is another area in which Samsung has made concessions in order to lower the price.

However, that price could be close to £235 ($374) according to a report from KnowYourMobile, which sites ePrice as assigning this pre-release cost to the Omnia M. This is still less than the price asked for the Omnia 7 when it first launched, but then the mobile market has moved on since then, with many bargain basement handsets matching the Omnia M in terms of specification.

Windows Phone is no longer the preserve of premium handsets, which is a fact that is supported by two other recent releases; the ZTE Tania and the Nokia Lumia 710. At £175 ($250) the Lumia 710 is in particular a lot more appealing than the Omnia M on paper, because its faster 1.4GHz processor should make it a little more nippy and future-proof.

Of course it is worth pointing out that these preliminary prices for the Omnia M have not been confirmed by Samsung, so it could well receive a much needed pruning before it makes it to market.

The relentless pace of progress in the smart phone world means that the value of some handsets falls more steeply than others. Branding and reputation can have a lot to do with how much a phone costs, which is something that certainly rings true when you consider the iPhone range.

Apple handsets can retain their value for much longer than alternatives, which means that there is more reason to consider mobile phone deals that include an iPhone. This is because you can sell your handset at the end of your contract and recoup some of the cost when you upgrade. You will have to keep your phone in a relatively good condition to extract the maximum amount of money from it later on, but taking extra care will be worth it in the long run.