I had both. I returned the Panny BUT, in retrospect, I think the Panny was and is the better box. The Panny was slow but apparently has been significantly improved by recent software downloads. The Panny's upconverted picture is definitely better than the Sony. I also think the Panny HD picture was the best. The Sony also has the incredibly annoying habit of taking forever to get the program guide and then suddenly losing it. I would never buy this box again. I am waiting for the Zenith box which may wind up being the best. If not I would now go with the Panny. My only concern now with the Panny is dropouts.