Thats a tough battle, but in the end, it depends on whats more important to you. The Dell has a great screen, much better than the e310. Its d-pad is also marginally better than the e310. I think the e310 has a 1/3 second button delay, as well as the other Toshiba devices.
If you really need processing power, the e310 is faster than the Axim, but not by much. I would go with the Axim, or save up to buy a better one
