Difficult to explain, but the software controlling the features seems to fail occasionally. Features don't appear and you have to 'go back one', my first recording had no sound, although it has always recorded since. Instructions are poor, you have to work things out for yourself by 'playing' with it.
Easy to flash via usb and laptop.
HD didn't come with mine, i had to install my own, which was very easy.
Recordings can be transferred to PC via usb, -it just appears as another drive in the pc once you change modes (easy to do), but recordings are in .pvr format, which is not easy to convert back for, say, writing to playable DVD.
Twin tuner is GREAT, you just select the 1st channel and press the red record button, then you change to your second channel and press record again if you want to record both at the same time, or you can just watch.
If you are supposed to be able to 'pause live recordings' i can't find out how to do it!
Pic in pic in mine is awkward, i can't seem to exit. Size of pip is variable.
Easy to move channels around and group, can even change name of recordings -it picks up the program name, but only once the prog has started and the Info has updated, otherwise your recording can have the name of the previous prog!
Timer recording is easy, and so far, relaiable.
I paid £149 for the box and £20 for a 120gig HD (has to be an IDE)
Instructions say it can take a 200 gig, but i hear that others have fitted bigger.
Apart from the .pvr recording format i'm well happy.

agree whole heartedly with everything the 1st rater says, money better spent on a v plus

Favourite names can't be edited. attempts to do that crash the box. Sometimes it fails to record and sometimes sound is missing or the picture or the file won't play. No series link. EPG is slow and clunky.

Just bought one of these put my own spare 320gb hard drive in it. The EPG works, runs siletly, picture quality is excelent, sound quality is excelent using the TOS link. The only down side is it doesn't have a "series link" function but you can manualy set programs to record.