Panasonic SDR-S26 is a flash-memory-based version of the hard-disk-drive-based Panasonic SDR-H80.
CNET has not reviewed the Panasonic SDR-S26. However, it is primarily the same as the Panasonic SDR-H80, which has been reviewed.
The only differences between the two models are size and storage media. The slightly larger H80 features an internal 60GB hard drive for primary storage in addition to an SD/SDHC memory card slot whereas the S26 has no fixed internal memory; it only has an SD/SDHC memory card slot with no included memory card. Buyers must purchase an SD/SDHC card up to 32GB separately.