Sunfire TGR-3 or B&K AVR-507?

I was kicking around the idea of going with one of these receivers for what would be primarily be an HT setup. Are these units in the same class? Advantages of one over another?

I'm primarily concerned with the audio aspects (the video portion will go straight from source to tv, so that's not really an issue). Unfortunately, I have not had a chance to listen to either of these units.

Appreciate any input...
These are both outdated; do not suppoer HDMI v1.3. The Sunfure unit has been replaced by the TGR-401 and the B&K by the AVR-707. Both can be found on line for about $3K. If money concerns are driving you to these units I suggest looking at a new Onkyo 906 class AVR or the Yamaha 3900 series - both which are probably in the same price class as the AVR's you are asking about but offer all the latest bells and whistles. If you must have an audiophile unit, I suggest waiting for the Cambridge Audio Azur 600R Version 2, which is very refined, has all the latest stuff and is coming out any day now. Retail $1799. Spearit Audio is a good place to look for Cambridge Audio gear and news.