Gamepro.com has released their exclusive early review of UFO: ET. The verdict? They liked it!
Here's an excerpt:
But if managing your base and operating from an "eye in the sky" view sounds like a chore -- it isn't, but even if it somehow was -- the tactical portion of the game more than makes up for it. Anytime you you go to investigate a UFO landing, attack an alien base, or respond to an invasion site, you'll enter a turn-based battle with an action-points system. Each side takes a turn preforming various actions and everything, from movement to firing your weapon, consumes points -- obviously strategy is key in these battles as you don't want to be left in a vulnerable position. The battles are especially awesome because by the time the last shot is fired, the environments, which are fully destructible, will look utterly devastated. Experience is also awarded at the end of every mission, which leads into soldier development and attribute increases.