Kiko! These are 2 very different machines! Both are awesome however.

Check my reply to somebody elses post further down this list. I do not own either sampler but if I had to make a quick decision, I'd go the Yamaha because of it's super flexible effects and direct CD burning capabilites.

The Emu has 'beat munging' which is great for getting fantastic loops but the Yamaha also has other great loop features.

The Emu has a mega powerful synthesis system as does the yamaha but I think the Emu wins out here!

The Yamaha looks easier to use- but both are very deep instruments and it would take heaps of time to get to know both well.

In the end, don't let others decide what is best for you. Get down to your local shop and try both out!!!! Then you will soon find out the right sampler for you. Cheers.