I snagged one of these at BB for $149.99 - A lot of Gift Cards. It's basically the same as the 31...really awesome picture on my Akai 27 inch Flat Screen. The sound is excellent through a Denon 1602, NSP-1, and PB-12. It now allows for long file names on MP3's...no ID3 tags though. There also isn't and random play modes. You can store MP3s in directories as well. It plays burned VCDs, but to play burned SVCDs, you need to use the same trick as on the RV-31. I don't have anyother medias to test and I haven't tested the WMA playability. Overall an excellent deal for the price.