Samsung has come out with a new Windows phone, and this time the phone doesn’t look like an iPhone. Instead, Samsung has gone a completely different route with the Focus Flash. Backed by Mango, the Focus Flash can be yours for just $49.99. That’s right, this Samsung offering is available at the entry level price of $49.99. If you’re surprised by this low price tag, you aren’t alone. But, don’t let the small price throw you for a loop. The Samsung Focus Flash is actually getting rave reviews across the board.

Granted, most of those reviews are directly related to Mango, which seems to be the OS of the hour. Operating system aside, the Samsung Flash does everything you want it to do, but it does it all with the right price. Incidentally, the size, shape, and design of the phone aren’t half-bad either.

Samsung Focus Flash Style

The Focus Flash is smaller than most other phones in its class. Granted, a slightly smaller screen isn’t necessarily a bad thing if you don’t spend most of your time watching videos and shows on your phone. You’ll get a 3.7-inch AMOLED display, a 5-megapixel rear camera, and a 1.4GHz single-core processor. Yep, you get all of that for less than $50.

Did I mention that the Samsung Focus Flash also comes with 7.5 Mango? Mango is really making an impressive splash in the smartphone world. Reviews across the board are impressed with what Windows has done with this OS. Seemingly, the Focus Flash is the perfect vessel for Mango as well. The slick design is something to talk about as well. Samsung really took a different turn with the Focus Flash by making this phone appear completely different from the rest.

Some Slight Cons

As great as the Focus Flash is, there are always some cons that come with every smartphone. Even the much anticipated iPhone 4S is not free of flaws. Keeping this in mind, the Focus Flash doesn’t have a great battery life – then again, find me a smartphone that does have a great battery life (a nearly impossible feat). Some reviewers have also complained that the reception gained by this phone isn’t ideal, but, again, this isn’t something new.

In almost every instance, the Focus Flash is a great phone for anyone who’s looking to test out Mango. Most of the time, the smartphone world is crowded with talk of Android and iOS, but there is another option out there, and Windows is really starting to turn some heads. If you want to test out the Focus Flash, you can check out AT&T’s website for details.

Samsung has stated that this phone will be available for purchase in the fall of 2011, which is actually right now. I’m guessing that this phone will rear its pretty head sometime directly before the holiday season. With a price as low as $49.99, it’s hard to imagine this phone not making it to the top of some people’s holiday wish lists.