Toshiba has announced the AT300SE, a new 10.1-inch Android 4.1 Jelly Bean tablet, which is cheaper version of its recent AT300 and is expected to become available before the end of the year.

It includes several new features and improvements including the Google Now voice-activated assistant system, and has both a front and back camera, although at 1.2MP and 3MP, they are lower in quality to the AT300.

The new tablet is also heavier and thicker that the pervious device, however, all other features are virtually the same.

It is already announced for the UK with the US tablet expected shortly after.

The tablet is priced to complete at the lower end of the market which is also the target of Google's latest Nexus 10 tablet.

So how do the two compare?

Form Factor/Dimensions: 

At 625g and 10.5mm the AT300SE is marginally heavier than the Nexus 10, which is only 603g and 8.9mm thick. However, the Toshiba is still lighter than the iPad 3 tablet and the added girth will barely be noticeable.

Processor:

The AT300SE is powered by a quad-core Nvidia Tegra 3 processor with integrated graphics controller which, like the AT300, clocks in at 1.3GHZ. On the Nexus 10 you'll find a much faster dual-core running at 1.7GHZ, featuring an ARM Cortex-A15 MPCore.

Display:

The clearest difference between the Google and Toshiba devices is the display. The Nexus 10 boasts an eye-watering 2560×1600 pixels at 299 ppi - as good as Apple's much vaunted Retina display. However, the AT300SE doesn't even manage full HD with only a 1280x800 display.

Camera:

Compared to the AT300, the AT300SE has downgraded front and back cameras. At 1.2-megapixel and 3-megapixel front and back, they compare unfavorably to the Nexus 10 which boasts 1.9-megapixel and 5-megapixel front and back, and can also record movies in 720p HD.

Storage/RAM

Both devices come in 16GB and 32GB versions with expandable microSD slots. In terms of RAM, again, the Nexus 10 is the clear leader. Its 2GB onboard memory is double the 1GB offered by the AT300SE

Price:

The AT300SE is launching in the UK first, although we are promised that it will make it to the US. The UK tablet is priced at £299 ($475) for the 16GB version, which is only slightly cheaper than the Nexus 10, available in the UK for £319 ($506)

Availability:

Toshiba's AT300SE tablet is expected to reach stores in Q4 2012. The Nexus 10 has been available since Nov. 13.