Director’s Wait	James Cameron waited for 15 years to make movie like Avatar, because he expected his audiences to mature enough to understand Avatar concept. Finally he released the movie in 2009.	Wachowski bros waited for 4 years to make movie like Matrix, because they believed the same and released the first part in 1999.
Plot	Pandora is home to a precious resource known as unobtantium which is perfect source of energy/fuel would worth millions of dollars. Huge deposits of Unobtantium are identified to be available below the tree which has spiritual importance to Na’vis residents of Pandora.	Machines have become intelligent and find hard to gather fuel/energy for their survival. They find Human Brain generates the required electricity with fusion, but to keep humans under control they design the MATRIX; dream world to keep humans under control.
Avatar is simpler than Matrix	When you go inside the Avatar body your visual appearance changes to Na’vi, who is blue colored creature with height of 10 feets. When you return you are simple human being. Concept is quite simple when you are inside and when you are outside.	In Matrix inside you are human and outside also you are human. The only difference is your plugs are gone when you are inside. In second part Neo starts controlling machines in outside world which builds all the confusion.
Every Avatar is Born Neo	It takes a press of button to return conciousness from Avatar to physical body. All the Avatar operators have this capability to detach themselves from Avatar body. If your Avatar is killed you dont die here operating it. That is to say everyone is born Neo.	It takes a phone call to person to return from Matrix. If you are killed in Matrix you die where you are plugged. As Morpheus said body can not live without mind. Neo is the only one who could learn and build detachment between virtual being and physical being.
Storyline	Avatar storyline gives immense importance to Mother Nature, Greenery, Spirits. Humans are attacking Na’vis Locations to take control of Unobtantium so that they can make big money and show profits to the Agency. Jake in the form of Na’vi Avatar protects Pandora from his own race of humans.	Matrix storyline gives importance to Prophecy given by Oracle which will come true and free human race. Neo is the chosen one who will end the Human Slavery to Machines.

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Learns and Fights	Jake plays the Avatar to learn the native language and culture of Pandora Tribe. He fights with his own human race to protect the Na’vis tribe.	Thomas Anderson plays the Neo to learn how to Free the mind. He fights for people of Zion with Agent Smith and Sentinels.
Girls	In the initial stage it is the Neytiri who impresses Jake with her skills and Jake could go beyond once he started learning.	It is Trinity who first impresses Neo how to bend and break rules of nature. In the Later part of the movie Neo masters those skills better than anyone else & brings trust and confidence to people of zion.
Trilogy	James Cameron has planned for Trilogy of Avatar from the very beginning.	Wachowski bros has already released trilogy. Matrix. Matrix Reloaded Matrix Revolutions
New Filming Techniques	The film is being touted as a breakthrough in terms of filmmaking technology, for its development of 3D viewing and stereoscopic filmmaking.	Matrix movie is known for breakthrough in visual effect known as "Bullet time", which allows the viewer to explore a moment progressing in slow-motion as the camera appears to orbit around the scene at normal speed. Matrix also shown the "time-slice" effect with completely frozen characters and objects. These effects were used for the first time in mainstream movie making.
Scientific Fiction Projected in Future	In Year A.D. 2154 Jake travels to Pandora, a lush and sentient-inhabited jungle-covered satellite (Moon) of Polyphemus, one of three gas giants that orbit Alpha Centauri A, 4.3 light years from Earth.	Morpheus informs Neo that the year is not 1999, but estimated to be closer to 2199, and that humanity is fighting a war against Intelligent Machines.