Good comparison at engadget:
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Both devices rock 1GHz dual-core processors, but the Nook has an edge here, with its 1GB of RAM to the Fire's 512MB -- and certainly the difference is noticeable, even when booting up something as simple as a game like Angry Birds. Things are even more pronounced during video playback. We took Shutter Island for a spin via Netflix streaming on both devices, and it was really like night and day. Motion is far less choppy on the Barnes & Noble device. The HD playback on the Nook also picked up subtle imagery like patterns on ties, which were largely lost on the Fire.
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Reading prose is fairly similar on both readers: you swipe or touch in a margin to advance, while tapping a page toward the center will bring up a menu where you can adjust things like text size -- though the Nook does offer up a few more options here like adjusting the brightness and sharing passages via social means.
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When it comes to storage, the Nook's got the Fire beat at 16GB to 8GB. Things are a little tricky here as well, however, since the Nook is currently only offering up 1GB of its built-in storage to non-B&N-purchased content. That said, the Nook has a microSD slot, so there's plenty more where that came from.
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Price, of course, is a biggie -- the Kindle is $50 cheaper than the Nook.
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