This Technical Report provides a comparison of the technical differences between SONET (Synchronous Optical NETwork) and SDH (Synchronous Digital Hierarchy) as described in the applicable standards pertaining to the two hierarchies. It covers only those issues raised by members of the T1X1.2 working group (Digital Transmission Network Architecture), therefore, no assurance can be given that it covers all differences between the two. Furthermore, it should be noted that the differences described are as understood at the time of this Technical Report was drafted and approved. Since the standards for both digital hierarchies continue to evolve, some differences described in this Technical Report may no longer exist, while others may have arisen.