The Asus from those two. Although it has only half the HHD capacity it is much better in my opinion. The Acer has only a mono speaker - the ASUS Altec Lansing Stereo. Asus has an HDMI as well and the processor is arguably better.
If you want a slightly cheaper option though Asus from Comet is almost as good and better than the Acer you suggested, mainly for the same reasons.