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I have experience with both samsung and htc but i have used htc phones far more extensively so my opinion on samsung may not be quite as spot on as i would like it to be.
I will start by saying that neither is a better brand because they both do certain things better.
Build quality: Now this is tricky because both samsung and htc phones are built very well. Samsung prefers to use cheaper plastics that dont feel very great in your hand but the phones are very durable. Htc uses much higher quality materials than samsung and from my experience are just as durable as any samsung. Winner HTC
User interface: Both companies use skins over the stock android experience and both have their ups and downs. Samsung's skin is called touchwiz and while it may not be the best looking take on android it is extremely functional and simple to use. Htc uses sense, Now in the past sense has been very heavy and intrusive on older software models like 3.0-3.5. Sense is very fun to play with but isnt all that great of a feature.
Winner: Samsung*. Keep in mind that the newer version of sense is available soon and this may dethrone samsung
Performance: This isnt so easy to judge because both companies make dozens of different handsets with varying speeds so im going to have to generalize it. Both HTC and samsung are good at making snappy phones. However in the past year or so samsung has really been ahead in this aspect. This year looks to be a much closer race between these two. With HTC using the tegra3 and the s4 processors they arent going to be far behind the samsung if at all.
Winner : Samsung* (unless you are looking at phones from 2012)
Aesthetics: As mentioned before Samsung uses much cheaper materials than htc so this may hinder their ability to make a beautiful device. Samsung phones tend to be just thin slabs with big screens and a flat back. HTC is much more daring design wise and especially with their new one x have a history of good looking phones
Winner : HTC
Screen: Going off of the flagship phones from both companies from this year makes it a close race. HTC used a 4.7 inch 720p hd screen that uses super lcd 2 technology. Samsung used a 4.8 inch 720p hd super amoled screen. Despite having a marginally smaller screen with the same resolution htc comes out as a winner here. The technology in the super lcd2 screen allows for a much better picture when compared to the pentile matrix of the super amoled screen
Winner: HTC ( Unless you really like to look at black then the amoled technology should suit you well)
Battery Life: Samsung over the past year has been praised for the long lasting batteries in their newer galaxy phones. The new galaxy sIII seems to keep that tradition with its massive 2150 MAH battery. Battery life has always plauged HTC devices and although it is improving it is not as good a samsung.
Winner: Samsung
Camera: Recently HTC has spent many hours improving the cameras on their new phones and it has paid off. The cameras on the one x and one s are some of the best cameras commercially available on smartphones and come equipped with some of the best software. Samsung is no slouch either though. The camera on the galaxy sIII looks to be the same as on the gsII so judging by that i would say that the gsIII will be a highly capable shooter.
Winner: Tie
As you can see there is no clear winner. it all comes down to what you want in a phone. If you would have asked this question last year the definitive answer would have been samsung. This year though HTC really stepped up their game and have become highly competitive


Whether a 512MB RAM will be enough for use is dependent on what you would use it for. I have a single core 1Ghz phone with 658MB RAM. Its completely capable enough for my uses and I'm a pretty heavy user. It does however fall behind in games. Better games tend to have a little lag now and then, but lower end games like Angry birds run fine.

