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Although the two phones have different unique aspects, the best smart phone out there is still the iPhone. The main reason why the iPhone still is the better product is mainly do to flexibility of the product and how well it connects with iTunes and other software. The iPhone syncs with other software seamlessly and creates an easy flow of information.
The Samsung Galaxy isn't necessarily better than the iPhone. In technical specifications, the two devices are similar with a slight edge for Samsung. However, Apple targets are higher-end audience and offers better security features. Choosing a victor between the two companies is difficult, and each device comes with its own benefits and issues.