I've got one of the first N76 review unit here. The 2MP, clamshell phone running the smartphone symbian 60 OS, isn't that different from the N75, so here's a short list of what makes it different.
First of all, it's the hardware is much sturdier in this phone than any other Nokia I've seen in awhile. Credit goes to the steel chassis.Even the lid stood up to a firm twist. Software and spec wise, the N76 very similar to the 2MP, Symbian 60, N75 clamshell I wrote about two months ago, so you can look for more info there. The software inside lacks the Cingular additions the N75 has. If you missed it, the keypad is very RAZR like.
The N76 isn't subsidized like the N75, so its $500 and unlocked. And it doesn't have 3G/UMTS. Other than that, I love it like I love all N Series Nokia phones. And this comes in red.
Because of the price, and the lack of 3g, I might consider the AT&T N75 to be a better deal, but you have to worry about that pesky contract. I'd go for the contract. N76 [Nokia USA]