In addition to the regular DirecTV subscription and equipment costs, the UltimateTV service costs $9.95 per month. This includes three hours of MSN TV Internet browsing and Interactive TV services for free. If users want to use their own ISP service plans, they will pay an additional $5 per month to Microsoft. If users lack an ISP and choose unlimited MSN TV Internet and Interactive TV connectivity from MSN, the plan will cost $29.95 per month. Noticeably absent from Microsoft's payment plans is the attractive TiVo option of a single fee for lifelong time-shift services -- something that we, as avid television addicts, found disappointing.

However, if you already have the DirecTV service, a time-shift service such as UltimateTV or TiVo is a must-buy product. In addition to RCA, Sony sells set-top boxes with UltimateTV services. However, we cannot currently recommend paying more monthly Web access service fees for the underwhelming MSN TV options.

Pros: TiVo-like functions in one box; records up to 35 hours of content; record or watch two shows at once.

Cons: Web browsing is difficult; Web text is hard to read; performance is slow; pricey UltimateTV and MSN TV monthly costs. Several users have discovered that their UltimateTV boxes have developed a case of shrinking hard drives. Either by leaving the unit running for too long or by deleting recorded content while pausing during playback, users have lost hours of available space for recording. Microsoft has acknowledged the issue and is planning a new software release sometime in May 2001 to address the problem.

Company: Microsoft
Phone: 1.877.858.4628
Price: $199 to $449, plus subscription fees
Available: Now
Category: Consumer electronics: set-top box
Features: Records 35 hours of TV; supports DirecTV service; two tuners for dual LNB supporting satellite dishes; MSN TV services including email, Web browsing, interactive TV; 56 Kbps dialup connection.
Requirements: DirecTV service contract; DirecTV satellite dish.