Most people already have better headphones then they would have included. Apple started this trend with the iPods, putting less and less in the box, but being able to reduce the base price.
There's no need for Samsung to include an SD Card, they've included 16GB of onboard storage. The previous Epic had no included storage, so they included a 16GB SD Card.
I'm okay without the SD card and ear buds. I have my own, and I have my own SD cards too, and just purchased a Class 10 32GB card. I'm very happy with this phone so far.
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