I'll say neither 
But if I have to choose between the two, I'll say Comodo.
I say neither because :
Comodo: While it has an excellent firewall and a very good Sandbox (and VirusScope), its database is very disappointing... A user told me that Comodo was going to improve on this point, so I'm waiting to see.
Panda : An antivirus that has lost its value over the years...
I'm due to re-test it after eScan and K7, and I'm waiting for something new, but I don't believe it.
