It is very likely that the next Boxee Box and Google TV will share the same hardware specifications when they become available towards the end of the year.
The first Boxee Box, a video on demand set top box that runs the popular XMBC-based freeware HTPC application, is manufactured by D-Link and bears the moniker DSM-380.
Like the Logitech-built Google TV (AKA Revue), the Boxee Box is based on an Intel CE4100 Atom-based processor, clocked at 1.2GHz, with a PowerVR SGX535 GPU, a full QWERTY keyboard, a double-sided remote control, USB ports, 802.11n, Flash 10.1 compatibility and a Webkit-based browser.
Boxee was originally supposed to run on the Nvidia Tegra 2 SoC but the transition from an x86 platform to the ARM architecture proved to be more difficult than expected and Boxee's Andrew Kippen confirmed that Nvidia's product doesn't support a number of video formats.
In comparison, the CE4100 should be able to run full 1080p HD content at 60fps quite easily. The Boxee Box will be available from Amazon and Best Buy for as little as $229, far more than the $99 Apple will be charging.