Both are among the finest handguns available. Both are extremely accurate. It is very easy to get high cap mags (holding as many as 18 rounds) for the Sig 226. On the other hand, the Sig does not have a safety, and may be the subject to silly upcoming laws that disallow guns without safety mechanisms --- a potential problem if you plan on eventually moving to a more anti-gun state. The trigger on the Sig is a gun industry standard, whereas the one on the USP may require a trigger job. You really should get both, but if I had to buy one now, I think I would go with the Sig and stock up on hi-caps.