Can you further elaborate? FWIW, I own both and although I don't do a whole lot of console gaming, I find myself playing the PS3 more often than the 360 (Red Dead Redemption was the last time I played 360; Uncharted 3 for PS3).
1. The controller. I've had Sony consoles since the PSX, so I'm used to the shape of that controller... but the 360 controller does feel nicer and fits my hands better.
2. Xbox Live is superior to PlayStation Network. Now, it should be; it costs a lot more for a Gold membership than "free," but it's also better. It's easier to navigate, easier to join online games, seems to have better connectivity, and, minor thing, Microsoft doesn't lose everyone's personal data on accident. Oh, and Microsoft also never had a Y2K bug in 2010 which made the PS3 unusable on March 1st because the system thought it was a leap year.
3. Multiplatform titles seem largely like they are designed on the Xbox and ported over to the PS3. Rockstar games catalog looks sharper on the 360 (Red Dead Redemption, GTA IV and the spinoffs did anyway). Ditto for Mass Effect 3. There's been speculation for years that the more complex architecture of the PS3 makes it more difficult to design multi-platform titles around... I don't know if that's the case, but it does seem like a lot of high-profile titles run better on the 360 hardware.
All that said, if I had to choose just one console, I'd take the PS3, because it's almost as good as a game machine and it's far superior as a media machine (because it can play Blu-ray discs). But if I were basing my decision solely around gaming, Microsoft wins this round.