  We present a comparison between the peculiar velocity fields measured from
the SFI all-sky Sbc-Sc Tully-Fisher catalog and that derived from the \iras 1.2
Jy redshift survey galaxy distribution. The analysis is based on the expansion
of these data in redshift space using smooth orthonormal functions and is
performed using low and high resolution expansions, with an effective smoothing
scale which increases almost linearly with redshift. The effective smoothing
scales at 3000 \kms are 1500\kms and 1000\kms for the low and high resolution
filters. The agreement between the high and low resolution SFI velocity maps is
excellent. The general features in the filtered SFI and \iras velocity fields
agree remarkably well within 6000\kms. This good agreement between the fields
allows us to determine the parameter $\beta=\Omega^{0.6}/b$, where $\Omega $ is
the cosmological density parameter and $b$ is the linear biasing factor. From a
likelihood analysis on the SFI and \iras modes we find that $\beta=0.6\pm 0.1$
independently of the resolution of the modal expansion. For this value of
$\beta$, the residual fields for the two filters show no systematic variations
within 6000 \kms. Most remarkable is the lack of any coherent, redshift
dependent dipole flow in the residual field.
