Well, despite the 'Athlon XP-M' name, this part is pretty much identical with a Mobile Sempron 2600+ (also clocked at 1.6GHz with 128KB L2-cache) and therefore it is targetted at the 'Value' segment. The reason why it's called 'Athlon XP-M' is that these parts were available before the Sempron brand had been officially released.
That being said, its direct competitor would be the Celeron M series with a Celeron M 370 or 380 being roughly equivalent.
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