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By hardware specifications Galaxy Tab 1 is MDPI device, but because it uses Android 2.x Samsung set it programmatically to use HDPI resources. So I can advice you to make following:
dimens.xml in values directory.<dimen name="font_size">30sp</dimen>. This is default font size.dimens.xml in values-large directory.<dimen name="font_size">20sp</dimen>. This is font size for galaxy tab 1.dimens.xml in values-sw600dp directory.<dimen name="font_size">30sp</dimen>. This is font size for other tablets with Android 3.x and newer.android:textSize="@dimens/font_size"You can use any of this dimensions, that market as based on the physical size of screen. Than texts on all devices will have the same physical size.