These are the sizes. Try to take a look in Supporting Mutiple Screens
320dp: a typical phone screen (240x320 ldpi, 320x480 mdpi, 480x800 hdpi, etc).
480dp: a tweener tablet like the Streak (480x800 mdpi).
600dp: a 7” tablet (600x1024 mdpi).
720dp: a 10” tablet (720x1280 mdpi, 800x1280 mdpi, etc).
I use this to make more than one layout:
res/layout/main_activity.xml # For handsets (smaller than 600dp available width)
res/layout-sw600dp/main_activity.xml # For 7” tablets (600dp wide and bigger)
res/layout-sw720dp/main_activity.xml # For 10” tablets (720dp wide and bigger)