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Both of these flagship phones are equipped with 8MP main cameras. The lenses used on these are of high quality. The iPhone camera is not very customizable. The phone does everything for you. But Samsung Galaxy SIII's camera has ISO or exposure controls. Both of the cameras are capable of shooting in HDR mode. The iPhone is capable of stitching 8 continuous shots to form a 28 MP huge panorama image. Although, the camera quality is almost same for two mobiles, the iPhone gives much consistence performances.

Both of these phones can capture video at 1080p full HD. But the quality of sound recording during video shooting is worse on iPhone.

Apple iPhone 5 is powered by iOS 6. This iOS has added many functions over the previous versions. Still, some people do not like it for the rigid control of Apple of their platform.
Samsung Galaxy S3 is operated by Google Android Jelly Bean 4.1 OS. Jelly Bean is faster and sleeker than the older versions excluding the ICS (Ice Cream Sandwich or Android 4.0).
SGS 3 users enjoy the freedom of customize their phone in which way they like, a feat which is not possible without jail breaking by the Apple iPhone users. But, still if we use both of these phones for a day, we may notice that using iPhone 5 feels better than Samsung Galaxy S3.

The screen is the most notable thing of the iPhone 5. It is the 'retina display'. The display has a screen dpi of 326. Every text seems printed on a paper, every image pops out. It is simply great and large too at 4 inches.
The screen of Samsung Galaxy S3 is huge (4.8 inches). The screen dpi is also mind-blowing (306).The quality of this display is top notch, but still iPhone 5 wins here.

Latest smartphones with their superb quality screens and increasingly bigger display real estates are superb for watching movie clips. Both iPhone 5 and Samsung Galaxy S3 excels at this department as well. But SGS3 wins here because of bigger screen and better support. You can throw any video in it and it will play the clip. Any resolution and format is playable in Galaxy S III. But the iPhone 5 can not play any divx or xvid videos, a shame.

But in the case of audio, both this phone are almost equal. An interesting point about audio playing quality of iPhone 5 is that it is actually worse than it's predecessor the iPhone 4S.

Which one is best among the iPhone 5 vs Samsung Galaxy S 3 as a smartphone?
It all depends upon how you wanted to use it. If you loved to make your phone personalized with various themes and live wallpapers and such things then you shall go for Samsung Galaxy S 3. It is ideal for geeks and tech-lovers. As a computing device it is much better than iPhone 5.

But if you like ease of operation and keeping things simple then iPhone 5 is better for you. This phone is for getting the job done. You can not do such tweaks in it but the phone is very simple to operate and the learning curve is not too steep.

Apple's App store is famous for high quality applications and games. But the Google's playstore for android is not much far behind. It is catching up very fast. The app store support for iPhone 5 is a bit complicated now for changed screen size and resolution. The apps without updates are sand boxed now. In this department Samsung Galaxy S iii wins because it has no such problems.

Everybody knows about the map controversy of new iPhone 5. In new iPhone Apple has not included Google Maps, instead they have created there own Apple Maps. But the problem is Apple Maps is not very good yet, especially in comparison with Google Maps. That is why Samsung Galaxy S III wins in the maps department.

Apple wins a comprehensive victory in looks segment against SGS 3. It is the coolest phone available in the market. The plastic body of Galaxy S III is no match to the elite beauty of the iPhone 5's Aluminium - glass torso. The new iPhone is stronger than its rival too. Samsung Galaxy S 3 is no match for iPhone 5 in this segment and this is the main selling point of it.

Apple's much hyped Facetime video calling feature is present in iPhone 5 too. But, you can do it in Samsung Galaxy S III too using Skype or Google+. But the integration of Facetime is better with the phones main software.

Apple's voice assistant SIRI was also very famous due to tech media. But the true fact is that Android voice command is still better than that of Apple's SIRI.

After discussing about the matter in detail we can see that these two great phones - Apple's iPhone 5 and Samsung's Galaxy S III are of almost same quality. If you are a techie guy then I shall advice you to go for the SGS3. You shall be bored with the controlled environment of iPhone 5. But if you wants to keep things simple then iPhone 5 is ideal for you. You shall not to much bother about technical details or tough settings while using the Apple premium phone. It's a matter of taste.