I have a Panasonic DMP-BD30 Blu-ray Disc Player, a Oppo DV-981 HD Upscaling DVD Player, and I've found the Oppo does an outstanding job upsampling my regular DVD's to 1080. In fact it does a better job than my Panasonic. An upscaling DVD Player is No replacement for a Blu-ray Player, a Blu-ray Movie, its 1080p mastered video quality, and the advanced audio codec's offered. My Receiver, which I use only as a Pre-Amp/Processor has all the advanced high bit audio decoders in it. I power my speakers, all towers, through Sherbourn 250W ch mono-block amps, out to Paradigm Studio Reference 100's (4 of them), a Paradigm Studio Reference CC-690 Center, and a Paradigm Studio Reference Servo-15 Subwoofer. My HDTV is a Sony 60" XBR SXRD. Cool huh?

[Jim]