Verdict: The winner by a long way. It's not Elite, it's l33t

Like the Logitech Cordless Desktop MX, the Microsoft Elite will complement any stylish performance PC.

Admittedly the RF receiver looks like it fell out of the ugly tree, but it can be hidden out of sight. By contrast, the keyboard has an executive air about it, partly due to the imitation leather wrist rest and superb build quality.

You can't remove the wrist rest as it's integrated, but you won't want to as it makes the Elite one of the most comfortable keyboards on test.

The semi-transparent keys won't be to everyone's taste, though, and neither will the redefined function keys or the cramped layout of the delete, home and end keys. The reason for this is to make room for the wheel, which lets you scroll left and right. There are 25 shortcut keys that also help to make life easier, and five of these are programmable.

Microsoft has perfected the balance of the mouse and it's a joy to use in games, as there's no perceptible delay. We also like the new horizontal scrolling and smooth, click-free wheel. Two extra buttons can be assigned to any function you choose.

It's worth all of its £60 and you can buy a set of rechargeable batteries with the £20 saved from not buying the Logitech set.

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