Some are identical, some are not. The L-110 is widely reported to be different from HC-110, at least not syrupy however similarly it may work. I use the brown toner (because I can't get Kodak) and it works fine, and I use their rapid fixer because the 5 gallon size is just right where the Kodak is only available in 1 gallon (order too often) and 10 gallons (too much.) The price difference is so close on the stuff still available from Kodak I don't see any reason to favor one over the other on that basis.