Two major issues facing television audience research are the requirement to measure fragmented audiences accurately and the demand for measures of return on investment. This paper outlines a new development using set top box data. With the help of TNS, Sky is setting up a 20,000 home panel operation, SkyView. This panel brings several sources together to provide viewing, subscriber, purchasing, and demographic data. This will bring benefits to Sky and also to advertising agencies and clients. This paper considers the requirement for such a panel, the technical issues, and potential benefits.