German site Eee PC News has posted CrystalMark 2004R3 benchmarks of Via C7, Celeron-M, VIA Isaiah and Intel Atom. The benchmark shows that VIA Isaiah tops Intel Atom by a margin of 30% in ALU functions and by 4% in FPU functions. On the other hand Intel Atom beats Via C7 by a factor of 2 in both the tests. The benchmarks definitely show that VIA Isaiah has better performance than Atom, but the two processors falls in different processor categories. Isaiah is aimed for laptops where as the atom is designed for handheld devices and has 8 times less TDP rating of 2W compared to 17W of VIA Isaiah processors. VIA Isaiah should be compared to the upcoming Core 2 Duo SL9400 that will also have 17W TDP and is aimed at small form factor laptops. Intel Atom should be compared to VIA C7 that is ultra low voltage processor designed for handheld and Atom beats C7 by a factor of 2. Here also the 1.6GHz C7 has almost 4 times the TDP at 7.5W as compared to 2W TDP of Intel Atom. VIA and AMD should act fast otherwise Intel will capture the UMPC/handheld market also.