The fairest comparison would be the newest models, the LE1600 and the LS800.
I took the specs of the base version of the LE1600 ($2199) and reproduced
them using options on the LS800 and the cost was slightly less ($2068).

In the long run one would expect smaller computers to have significantly
lower prices. As an example, the 12 inch Apple laptop costs 56% of the cost
of the 17 inch model. However, this reflects mature production runs and
such volume can take a while to develop, particularly since now doctors are
the only ones with jacket pockets large enough for these computers. The
clothing industry will catch up to doctors by making sport jackets with
larger pockets, but they will drag their feet until they see big sales of
these computers. It will happen, but it will take some time or some
jump-starting.

"Hal Hostetler [MVP S/U]" <hhh@kvoa.com> wrote in message
news:uZuvNfzgFHA.3000@tk2msftngp13.phx.gbl...
> FWIW, I ran through Motion's configuration checklist and added about the
> same extras I got with my M1400. The M1400 totaled out at a little over
> $2700, the LS800 come in at $3002.93. Smaller, yes, less expensive, not
> at
> all.