t-break has just posted a 24x CD-RW Comparison for you. It pits the 24x10x40 Plextor drive against the Liteon 24x10x40. here's a snip:

"Now that Windows XP has built-in CD writing capabilities, we have a feeling that we're going to see CD burners standard on every PC. And when it comes to CD Writing, there is no doubt that Plextor is considered by many to be the best of the best. Liteon is another company that, although not as well known as Plextor in the retail segment, happens to be one of the biggest makers of optical drives. Their product range includes CD ROMs, DVD ROMs and CDRWs and their drives can actually be found in certain branded PCs."