Microsoft unveils Lumia 540 Dual SIM: Another affordable Windows Phone

To compete in the low-end smartphone market, Windows Phone vendors have opted for the sensible approach of prioritizing cost over features. As a result, there are plenty of affordable options to choose from that can be had for much less than $100 off-contract. The downside is that the low-end Windows Phones that more demanding consumers might want to buy are few and far between.

Those smartphones may cost more -- much more compared to an entry-level Microsoft-branded offering like Lumia 435 -- but they are also much more enjoyable, and better equipped for long-term usage. And the new Lumia 540 Dual SIM that Microsoft just unveiled more than fits the bill.

The display is certainly one the biggest selling points for the new Windows Phone. It's a big, 5-inch panel with a resolution of 720 by 1,280. The pixel density is 294 ppi (pixels per inch), which is just shy of Apple's iPhone 6 -- the latter's display comes in at 326 ppi. Needless to say, it's a good display for anything a typical consumer might want or need.

It's powered by a 1.2 GHz quad-core Qualcomm Snapdragon 200 processor, backed by 1 GB of RAM and a 2,200 mAh removable battery. Lumia 540 Dual SIM won't be the fastest device around, but Windows Phone 8.1 (with the Lumia Denim enhancements on top) is well tweaked for puny hardware, so it should offer a smooth experience throughout the operating system's interface.

On the back of Lumia 540 Dual SIM there's an 8 MP camera with auto-focus and an LED flash, while on the front of the smartphone Microsoft has placed a 5 MP wide-angle shooter, which is there, obviously, for selfies.

Here's what else you should know. The 8 GB of internal storage can be expanded using a microSD card, of up to 128 GB in size. Naturally, Lumia 540 Dual SIM will be upgraded to Windows 10 for phones after the new OS is ready for prime time. Given the Dual SIM in the name, you can slap in two microSIM cards.

Lumia 540 Dual SIM also supports Wi-Fi 802.11 a/b/g/n, Bluetooth 4.0, and comes with typical Lumia features, like Nokia's suite of HERE apps. The only downside -- which isn't really an issue given the markets where Microsoft will sell it -- is the lack of 4G LTE; Lumia 540 Dual SIM is limited to HSPA speeds over cellular networks. It comes in at 144 x 73.7 x 9.4 mm and 152 grams.

Lumia 540 will be available in black, blue, orange and white, for $149 before any local taxes and subsidies are factored in. The smartphone will be sold starting in May 2015 in the IMEA (India, Middle East and Africa) and APAC (Asia-Pacific) regions, as well as Italy.

For around the same money, consumers can buy Lumia 640, which packs a bigger battery, faster processor, but lesser front-facing camera. It is already on sale in Western markets.