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The 210 hands down is the better option.
Sigh this is going to be long, I'll go into futher detail once I get home but the 210 is better than the 110 as it is the high end version of it & better than the iPod touch given the screen size, power, expansion, 3rd party freedom, PIM & Office creation/editing, E-Mail handling , buttons & customization.
Though I can say the 110 is cheaper & the iPod touch has more memory out of the box.
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