Which is better.....the Skylon Tower or the Minolta Tower in Niagara Falls? Do both have observation decks and restaurants?

The Skylon Tower is at least 100 ft taller and maybe twice the height of the Minolta, however there are several hotels and restaurants that offer great views of the Falls... consider the Niagara Casino, Fallsview Casino, Embassy suites has the KEG restaurant and you should not limit your choices to the two towers you list...

I had plans to go to both. But as it worked out we only ended up going to the Minolta and I found no desire afterwards to go to the Skylon. The Minolta was actually visited because we had such a long wait for our Journey Behind the Falls time stamp to come up. Consequently the Minolta Tower is valuable as a diversion during the wait for JBF. Also the view from the Minolta is very close to the falls and a great angle. Imagining the view from the Skylon in my minds eye from the Minolta I found no more draw to visit the intended Skylon. The Minolta is much closer to the path of travel when seeing the other sights and a visit just seems to flow naturally. I never did pass the Skylon during travels making it more inconvenient to get to, and see the Daredevil Museum that I wanted too see. Never did see the Daredevil Museum.

Although there is still an observation deck and restaurant at the top of the Konica Minolta Tower, most of it is now the Ramada Plaza Fallsview Hotel.
http://niagaratower.com/