And guess what? Galaxy Note wins.
The Korean firm took exception to Apple CEO Tim Cook's attack at last night's big reveal of the new iPad. At the launch, he took the opportunity to slate Samsung's Galaxy Tab, poking fun at the tablet's app performance.
That didn't sit well with Samsung, which has fought back by creating a comparison table of the two forthcoming tablets.
Samsung will be hoping potential buyers remember the Note is thinner than the iPad, offers multitasking and creativity, but based on most research, consumers will simply be thinking it isn't Apple.
It seems as though the war between the two firms won't end anytime soon, and with the iPad due next week and no mention of the Note's release or price, Apple already seems to have the upper hand.