I know that one has a tuner and the other does not. I don't use the tuner anyway because I have a Comcast DVR, but I read reviews of both and I want to know what you folks think. I have three Panasonics, an EZ18 that I use and a dmr 20 and a dmr 15. With the supply of recorders with an HDMI output somewhat less and they are getting more expensive, I want to buy something now. What is your opinon of either Toshiba? I did a search here but I did not find something current to answer that. I am quite happy with the Panasonic, but they are hard to find unless your budget is a lot higher than mine right now.