With Computex 2010 now in full swing, the first wave of Apple iPad competitors are finally breaking cover today starting with two tablet models from MSI. The Wind Pad 100 and 110 both have 10-inch multi-touch displays but vary sharply in hardware and software. Namely, the first packs a 1.66GHz Intel Atom Z530 processor and runs Windows 7 Ultimate, while the MSI Wind Pad 110 switches to a dual-core Nvidia Tegra 250 chip with Android.

The Wind Pad 100 has a customized, touch-friendly layer on top of Windows 7 to support Microsoft's normally desktop oriented operating system. It also has 2 USB ports, a webcam, 8-hour battery life, and an HDMI output for handling 720p HD video. Engadget got some hands-on time with the device and thus far they don't seem too impressed by it. Although it was quite light at 1.7 pounds, the plastic build felt quite cheap and overall the Wind Pad 100 was incredibly sluggish in terms of performance. It didn't help that the device is expected to retail for around $499.

Meanwhile, the Android-powered Wind Pad 110 should come in at about $100 cheaper with a price of $399. All we know in terms of specs so far, besides its 10" touch display, is that it has Wi-Fi, Bluetooth, a USB port and some form of video output. It also looks a bit more stylized than its Windows-based sibling and should have swappable back plates to change its appearance. No solid estimate on an expected release date was given other than "later this year."