Xperia SP is a mid range phone whereas Xperia L is an low end smartphone, both are Android based devices.
Sony Xperia SP is a sleek design phone which is built with aluminum frame which adds another point to its beautiful look. It has 4.6 inch HD screen with a Mobile BRAVIA Engine 2 technology.
It is powered by 1.7GHz dual-core processor, its 4G enabled phone, at back of phone you will find an 8-megapixel rear camera with Exmor RS sensor technology, it runs on Android Jelly Bean.
It has 8 GB of internal memory and has 2,370mAH battery with Battery STAMINA Mode for optimum battery life, It also comes with one touch access to NFC.
On the other Sony Xperia L is an low level phone which has 4.3-inch FWVGA, it runs on Android 4.1.2. It is powered by dual-core 1GHz Qualcomm Snapdragon S4, at back you will find a 8-megapixel rear camera with Exmor RS sensor, it has 8 GB of internal memory and it can be expandable with microSD card.
It to supports NFC, it has 1700mAh battery and will be available in three color options, white, black and red.