Specifications:
# Product Description: Samsung Syncmaster SM226BW 22-inch LCD Monitor ("S" Panel)
# Device Type: Flat panel display / TFT active matrix
# Colour: Black
# Dimensions: (WxDxH) 51.5 cm x 6.3 cm x 35.3 cm
# Weight: 7.4 kg
# Diagonal Size: 22 inches - widescreen
# Viewable Size: 22 inches
# Dot Pitch / Pixel Pitch: 0.282 mm
# Max Resolution: 1680 x 1050 / 60 Hz
# Colour support: 24-bit (16.7 million colours)
# Response Time: 2 ms
# Image Brightness: 300 cd/m2
# Image Contrast Ratio: 1000:1 (3000:1 Dynamic)
# Interface: DVI, Analogue VGA D-Sub (HD-15)
# Power: AC 120/230 V ( 50/60 Hz )
# Power Consumption: Operational 55 Watt
# HDCP compliant DVI connection
http://www.theinquirer.net/default.aspx?article=41148

Slight differences in the A and S version as you can see in the links but they are a bit sexy if you ask me, if your looking for a non dell here is what you should get
http://www.behardware.com/articles/667-1/samsung-226bw-a-and-s-series-the-verdict.html
http://www.bcchardware.com/index.php?option=com_content&task=view&id=4259&Itemid=40

SM226BW seems to be the one to have which i have shown the specs for
Price: approx. €325, £230, $439

the response time is UBER

and the contrast ratio isnt all that bad either

Nah not a chance mate.  That sammy is old news - I actually ordered one and had it arrive before I flogged it straight on and got my dell.  For the price its the best 22" around, but its still a twisted nemetic and hence the dell ultrasharps knock spots off it every time.

[edit] as for S vs. A, tbh its a whole load of fuss about something VERY minor.  You get dodgy examples of both, but you know what geeks are like once they hear somethings better  

PS. Every time I see one of your posts I fire up sage and see the inquierers article from the same day - Im on to you Inqbot  

Ive allready reccomended its previous model incarnation as one of the better 22" choices for a good price.  It just lacked a component in.

Im not sure if its a dell beater, but its another good choice.