Microsoft TV is offering what it thinks is the ultimate entertainment solution: DirecTV programming, digital video recording, I-TV and Internet access all rolled into one package. Ultimate TV has an added bonus of using two tuners, enabling viewers to watch two live programs simultaneously, watch one live show while recording another, or even record two live programs that are airing at the same time.
Ultimate TV can be had for $9.95 a month, and consumers can record up to 35 hours of videotape-less programming. They also get live TV controls that mimic VCR control and three hours of Internet access. If users want unlimited Internet access, they can pay an extra $5 a month.
One catch: DirecTV offers more than 225 channels but that is not included in the Ultimate TV pricing.