The $299.99 (with two-year contract) Pantech Element, expected to be available from AT&T starting January 8, features an 8-inch display, 1.5 GHz dual-core processor and 16GB internal storage, among other features. But according to the report the Pantech Element will come with Android 3.2 (Honeycomb), not the newer Ice Cream Sandwich (Android 4.0) which tablet vendors seem to be taking  some time to adopt. Pantech will likely offer an upgrade later as most other tablet vendors have promised. 

Other features include “advanced “Piezo Motor” haptic feedback (presumably the touchscreen interface), a 5-megapixel rear camera with 1080p HD video capture support and a 2-megapixel front-facing camera for 720p video calling. 

While not claiming the device is waterproof, BGR says AT&T documentation states the device is “water proof for real life” so it is at least splash resistant with a waterproof rating of IP57, as long as all the ports are closed, but not designed to be submerged in water.

The Pantech Element will also be available for $449.99 without the two-year contract.