Essentially thee same machine as the 110 but with one big difference, the introduction of Newton OS 2.0.

Sold with either 1 or 2mb of RAM the new OS gave dramatically better handwriting recognition and back up features.

An external keyboard could also be used with OS 2.0 Introduced in January 1995 in the US but strangely released in October 1994 in Germany. Still priced at $599, discontinued in June 1996