CTV is the device that delivers internet-based video content to a television set. CTV includes devices such as Smart TV, Stream Sticks, Streaming Boxes, Game Consoles...
OTT is the content being delivered over and around the traditional Broadcaster or Cable company. While OTT can be delivered to devices beyond Televisions (CTV devices), The Interactive Advertising Bureau- IAB, Media Rating Council-MRC, Nielsen, ComScore, and other official media organizations focus primarily on TV's.
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CTV | OTT always getting better
