I have both and use both. I like the Roku mainly to listen to Pandora and some of the other channels. I use Apple TV for everything else. I especially like the ability to view and listen to my iTunes content on my tv. Also, Airplay has some great potential and controlling the ATV with the remote app on my iPad is definitely an added bonus. If you told me I had to choose between the two, I'd have to go with the Apple TV. Oh yeah, the new ATV has wireless-n, my standard base-model Roku does not. You can only get wireless-n on the Roku if you pay extra for the most expensive version. I'll be converting my entire wireless network to wireless-n by the end of this week, so the Roku will probably go in the drawer after that.