NVIDIA’s GeForce GT 240: The Card That Doesn't Matter
 

Late last year NVIDIA launched the 2nd of their 40nm parts, the GT 240. Based upon the GT215 core, the GT 240 is functionally a derivative of the low-end GT 220. Compared to the GT 220 it packs twice as many shader units, twice as many texture units, and support for GDDR5, making it a good deal faster than the GT 220. As a GT 220 derivative, this also means it comes with DirectX 10.1 support and the VP4 video decode engine.

I hesitate to call the GT 240 a “bad” GPU – neither NVIDIA or AMD have made a truly bad product in a number of years. Every product has its place if NVIDIA, AMD, and their partners can find it and put it there. However the DDR3-based GT 240s get quite close to this mark with their poor performance compared to their equally-priced GDDR5-based counterparts, and for that reason we must suggest to avoid the DDR3 GT 240 at all costs. If you have to get a GT 240, then get one with GDDR5, as the performance difference is simply too much to ignore.

http://www.anandtech.com/video/showdoc.aspx?i=3709