This paper is concerned with a detailed comparison of two different abstraction techniques for the construction of finite state symbolic models for controller synthesis of hybrid systems. Namely, we compare quotient based abstractions (QBA), e.g., described in [11, Part II] with different realizations of strongest (asynchronous) l-complete approximations (SAlCA) from [4], [8]. Even though the idea behind their construction is very similar, we show that they are generally incomparable both in terms of behavioral inclusion and similarity relations. We therefore derive necessary and sufficient conditions for QBA to coincide with particular realizations of SAlCA. Depending on the original system, either QBA or SAlCA can be a tighter abstraction.