HTC has today announced the Desire U, a new, mid-range Android smartphone that will make its debut in the company’s native Taiwan. Packing a 4-inch WVGA display and a 1GHz processor, the handset comes with an unlocked, SIM-free price tag of just $275, making it a very competitive device.

In terms of design, the Desire U fits in nicely alongside HTC’s other One and Desire handsets — it’s not too dissimilar to the One S. There’s nothing significantly surprising here, but as budget smartphones go, it’s not at all bad looking. Its 4-inch display offers a 480×800 resolution, while other internals include 512MB of RAM, 4GB of internal storage — expandable via microSD card, and a 1,650 mAh battery.

The Desire U also offers a 5-megapixel rear-facing camera, which boasts auto-focus and an LED flash. You won’t be recording too many videos on it, however, because it’s only capable of filming at WVGA resolution.

As you’d expect from a HTC handset, Beats Audio is on-board, as is the Sense user interface. HTC hasn’t specified which version of Android the handset is running, but we’d expect it to be Android 4.0 Ice Cream Sandwich — or possibly an earlier version of Jelly Bean, if you’re lucky.

As far as connectivity goes, the Desire U offers Bluetooth 4.0, and W-Fi, and it’s compatible with HSPA, WCDMA, and GSM networks.

While the Desire U is certainly not going to cannibalize Droid DNA sales with those specifications, it’s ideal for budget-minded smartphone buyers who want a capable Android smartphone that won’t break the bank — particularly at $275. And because it’s from HTC, you know the build quality is going to be terrific.

• SourceHTC
• ViaAndroid Central