Both the Motorola Xoom and the Acer Iconia Tab A500 are available since the end of April. Both tablets offer a 10.1″ display, Nvidia's Tegra-2-SoC and are equipped with 32 GB memory. However, only the Xoom is also available in a UMTS variant, whereas Acer is trying to get a "low" price, which is lower than the iPad 2 WiFi 32 GB. The latter currently costs €565 - Acer charges €499 for the same storage capacity.
So it finally seems - a good year after the introduction of the iPad - that things are moving forward as far as the Android competition is concerned. It's about time, if Apple is to be somehow intercepted on its way to conquer further market shares in the tablet market. However, the Android platform still lacks the corresponding apps - hopefully these will be added soon.