Vertigo - as a Sony 300 user, I would love it if WH Smith, or any UK epub retailer was generally cheaper than Amazon, but that has not been my experience since the Amazon UK Kindle site opened up.
On my current "to be bought this year" list, I have 35 e-books, all of which are available from Amazon. Most are also available as epubs, with WH Smith stocking more than any of the other retailers I have searched against. Not one of the 35 is available cheaper as an epub anywhere than is being offered by Amazon in its Kindle format.
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