quite easy :
1/ are u limited on the price ?
if yes, go Xbox360; particularly if u live in europe
2/ du u want HD ?
if yes, go PS3 with BR player
3/ whihc line-up do you prefer ?
Sony games versus PC games
GT versus Froza
MGS4 versus Splinter Cell Convinction
FFXIII + vXIII versus plenty of "less famous" JRPG (+Star Ocean 4)
Time to Work !