The N140 model is to be considered the premium version of the Samsung N130 netbook, adding improved some specifications, and longer battery life.
It features a 10.1-inch 1024 x 600 pixel LCD with a matte finish, and is powered by the Intel Atom 1.6GHz N270 processor and Intel 945GSE chipset.
The rest of the specifications are also fairly standard, with 1GB of RAM, a 160GB hard drive, and 3-in-1 card reader But it also offers some nice bonuses such as 802.11b/g/n WiFi, and Bluetooth 2.1.
The build quality of the Samsung N140 is said to be very high, while also offering a relatively small bezel around the LCD, and a large easy to use keyboard. The N140 features a 6-cell battery which should last for 9-11 hours, where as the N130 model lasts less at 6-7 hours.
The N140 features stereo 1.5W speakers with SRS technology, while the N130 has just a simple mono speaker.
Update: The Samsung N140 is now available in the U.S, with Windows 7 Starter! It is has a larger 250GB hard drive, and is available in Sapphire Blue and Burgundy from Amazon for $399.