[HDTV1080P]

For value the PS3 for $599 is a very good Blu-ray player that also plays games, CD’s and Super Audio CD’s.
If you are not interested in games and own one of the rare highend 1080P/24 displays the Pioneer Elite Blu-ray player for $1500 is the worlds best in terms of picture quality. The Pioneer is not perfect; it does not play CD’s,etc.

Quote
“BOTTOM LINE If your main goal is getting top-notch video performance from a Blu-ray Disc player, Pioneer's BDP-HD1 is the one to buy. Of the four players I've tested so far, this model was by far the picture-quality standout.”
http://www.soundandvisionmag.com/hd-dvd-bluray/2142/pioneer-elite-bdp-hd1-blu-ray-disc-player.html

Sony PS3 review
http://www.soundandvisionmag.com/hd-dvd-bluray/1927/shootout-3-blu-ray-disc-players-page2.html