From the CNET review:
Looks like Archos has finally let the cat out of the bag on their first set-top DVR, the Archos TV+. Offered in 80GB ($249) and 250GB ($349) versions, the Archos TV+ looks to do about everything the Apple TV failed to deliver, including: an onscreen recording guide; 640x480 video recording quality; a QWERTY remote control; an infrared emitter for controlling your cable box or TV; a built-in Wi-Fi and Ethernet that can be used for on-demand video downloads from CinemaNow; a fully-functional Opera web browser with Flash video support (YouTube, DailyMotion, CNET TV, etc.); optional Flash video game downloads; and it even includes cables (gasp!).