The Viewsonic gTablet has no 3G radio, half the RAM size (512MB) of the Xoom, and half the storage capacity (16GB).

The gTablet has a 1.3MP camera, the Xoom has a 5MP camera. The gTablet has a 1024x600 screen, the Xoom has a 1280x800 screen.

IMHO, the specs of the gTablet are more in line with the entry level iPad, not the Xoom.