The difference between the 10R and the SMH10R are as follows.
1. The 10R is grey where as the SMH10R is black.
2. The 10R uses Bluetooth 4.1.
3. With 10R using Bluetooth 4.1, this allows for more functionality such as Sena Smartphone App compatibility and Handlebar Remote and Wristband Remote support.
4. Since it supports the Handlebar Remote, there is one included in the package of the 10R.
5. The 10R has a built in FM radio.
6. The 10R comes with improved speakers for better audio quality. The connectors for the speakers have been changed so the speakers for the SMH10R are not compatible with the speakers for the 10R.
7. The talk time has been increased to 10 hours.
8. The length of time it takes to charge the 10R is 3 hours.