I looked at both these models last week at CES, side by side. Panasonic is out right now. Sony will be out next month. According to the TiVo spokesman, they do the same thing except that Sony has twice the capability and will cost $100 less. He said that Panasonic hasn't reacted yet, but they expect them to counter with a better model and a lower price. My friend that was with me told the guy he had just bought the Panasonic. The TiVo guy said to return it and wait for Sony!!!!