Apps and services available on Apple TV that are not available on Roku include HBO Now, iTunes and Beats Music as of April 2015. Apple TV features not provided by Roku include the AirPlay functionality, allowing users to mirror video, photos and app content from iOS devices on the television.
Roku's remote has a built-in microphone, which is a feature not existent on Apple TV's remote. In addition, Roku has the Google Play Movies and TV, Amazon Music, Pandora, Plex and iHeartRadio apps, which are also not available on Apple TV. AppleTV's AirPlay feature allows some of these apps to be mirrored from an iOS device on the television, however.