The $189 Nintendo DSi XL is set to hit American shores on March 28th, after being the plaything of Japanese gamers since November (where its known as the Nintendo DSi LL). With the Nintendo DSi being able to double as an eBook reader one can think that the larger feel and screen of the Nintendo DSi XL would make it an even better system for reading on the go and, perhaps, be more versatile than the Amazon Kindle. Let’s do some comparisons.

First off, the Nintendo DSi XL is cheaper. The Amazon Kindle has a  $259 starting price, which is a full  $70 more than Nintendo’s upcoming handheld. Considering that the Nintendo DSi XL allows you to play games, surf the web, snap photos, and chat with friends via the webcam, there’s a lot of bang for the buck.

But what about reading books? Well besides the fact that official titles are coming to the DSi such as the $19.99 100 Classic Books (which is filled with public domain titles), you can also hack it to be an eBook reader. It’s quite simple actually. Hopefully the Nintendo DSi XL will be just as easy for intrepid hardware/software tweakers to get into it. Plus, there are two 4.2-inch displays, which allows you to turn the Nintendo DSi XL sideways to read it as you would a traditional book. To be fair though, the Amazon Kindle has one giant 6-inch screen that can be read easily using one hand, but it’s also a much larger device.

The Amazon Kindle scores points for utilizing e-ink, which is meant to be better on the eyes and mimic the actual look of a page. In addition, the Amazon Kindle has remarkable battery life, and has access to entire libraries of books that can be downloaded over-the-air from Amazon’s store.

This is where the Nintendo DSi XL is still lacking a bit. Though the screens are comfortable to look at for a while, it probably won’t be as eye-friendly as the Amazon Kindle after hours of reading. Plus, the battery life has yet to be gauged. If its endurance is anything like the Nintendo DSi, then it will be amazing. Nintendo still lacks a proper book store, but the Big N is pondering such as retail outlet and a 3G connection for the DS family.

All in all, I’d personally take the DSi XL over the Kindle. Why? Because it can do a lot more on a cheaper price. If it could play movies the way the PSP could, then it would start to inch into competition with MIDs and Tablet PCs . But considering the rumbles of  Nintendo DS 2, that may very well be in the future.