The Qualcomm Snapdragon S3 MSM8260 is an entry level SoC for smartphones and tablets (mostly Android based). It contains two Scorpion cores (enhanced ARM Cortex-A8) clocked at up to 1.5 GHz, a Adreno 220 graphics card and radio elements. Compared to the similar MSM8660, the 8260 does not include support for CDMA2000.
The similar named MSM8260A already contains the faster Krait cores and the slightly faster Adreno 225 graphics card.
The MediaTek MT8161 is an ARM based entry-level to mid-range SoC for (Android based) tablets. It offers four ARM Cortex-A53 processor cores (quad-core) that are clocked with up to 1.3 GHz. Furthermore, an ARM Mali-720 graphics card, a LPDDR3 memory controller (e.g., accessing 1 GB in the Lenovo Tab 2 A8-50), Bluetooth 4.0 and dual-band 802.11 b/g/n are integrated in the SoC.
The performance is situated in the entry level of 2015 and often similar to the Kirin 910T (see benchmark below).