XM and Sirius each have 100 channels, well, XM just added the optional Playboy channel for 101.

Anyway, they both have ~60 music stations and ~40 talk/news/sports stations. All 60 music stations on Sirius are commercial free, whereas the last 40 talk, ect., have commercials. 30 out of the 60 music stations on XM are commercial free. I sell this stuff all day, every day, so I hopefully can answer most of your questions.