The Samsung Focus 2 has been outed this week at CTIA in New Orleans. The next generation Windows Phone smartphone will be available from AT&T beginning May 20 for the bargain price of just $ 49 with a two-year contract.

A while back I wrote an article asking “Is the Nokia Lumia 900 the Best $ 99 Smartphone at AT&T?” At $ 99, the Lumia 900 had some solid competition from smartphones like the iPhone 4 and the Motorola Atrix 2. But, in an effort to spur sales that price has since been dropped to $ 49 by online retailers such as Amazon, and at $ 49 the Lumia 900 has no real competition…until now.