anyone know which one is best?

For me, it really depends on whether I would buy and use the keyboard or not. The Xoom is great and I love the large size and battery life, but the Transformer has some really great stuff, too. Also chec0k out the Acer Iconia Tab, the Toshiba Thrive, and the Galaxy Tab 10.1. They all look so great and each has it's own benefits!

I don't think it should be between those 2. I think all of them are great and should be given consideration. I personally would get the Transformer or the Thrive. But, you are not me.

Wait for a ice cream sandwich tablet to come out and if you can't wait if Money isn't a problem moterola zoom not hating on Asus transformer bbut zoom is the nexus of the tablets meaning it will get the latest updates for example it got android 3.2 lately when it was origanly on 3.0 but if you want a full keyboard then go with transformer then there is also the ggalaxy tab 10.1 but that's the iipad of android tablets if you know what I mean...