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This weekend I was able to shoot both the G26 9mm and the P99C 9mm side by side for a comparison. Here are my results, divided into several catergories.

Size -
Both were close in size and weight, but the G26 was slightly smaller and lighter.
Winner = G26

Fit and Finish -
Both felt good in the hand, but the P99C's mags had fingertip extensions on the mags which helped with the grip. Also, the small recoil dampening bubbles made it more comfortable.
Winner = P99C

Reliabilty -
Both functioned flawlessy with WWB, Speer 124 +p and 135 Hydra Shok.
Winner = Draw

Accuracy -
Both had good accuracy for small guns. However, I found the P99C to be more accurate and controllable while firing. At 25 yards, the G26 averaged 3 inch groups while the P99C managed 2-2.5 inch groups. These were the first subcompact guns I've shot, so I'm sure to improve with more practice.
Winner = P99C

Sights -
This is a personal preference, but I shoot better with 3 dot sights than the U outline rear sight.
Winner = P99C

Rails -
Only the P99C had an accessory rail, the G26 did not.
Winner = P99C

Price -
Fairly close in price, but on average, the G26 is cheaper.
Winner = G26

My overall impression is that the P99C is superior to the Glock 26. And incase you didn't know, the P99C's rails can use the XML mini light designed by Spingfield Armory for the XD compact. http://www.springfieldarmory.com
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