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superchunk said:

Found this on Anandtech forums.

Galaxy S4
Biggest Wins: Fastest phone available, camera quality (outdoors), plethora of exclusive UI features
Biggest Con: Cheap plastic feel
Other: Does have SD expansion and removable battery

Recommendation: Buy the SGS4 if you want the TouchWiz UI and features, or must have SD expansion and removable battery.

HTC One
Biggest Wins: All metal unibody construction, front facing stereo speakers, camera quality (indoors)
Biggest Con: HTC has been inconsistent with keeping their phones up-to-date.
Other: No SD expansion or removable battery

To be fair, I believe the US versions of the S4 and HTC One have the same quad core snapdragon 600 SoC.  Both very fast.  I would still give the edge to the s4 for other reasons though.  I have the galaxy s3 and that is already a beast.