Hi,
Just a few seconds ago, a was comparing specifications of two best-smartphone in the market that falls under the same price category. But as far as their comparisons is concerned, one is powered with SGX540 =GFLOPS(@ 200 MHz) = 3.2 and the other one was configured with SGX531 = GFLOPS(@ 200 MHz) = 1.6 GPU. So, i was wondering that what will the difference between these two and which one is boasts up with better power.

Clearly SGX540 is better because it provides more power to your phone and hence better graphic display.