Been doing some research and as usual, over analyze things. Looks like we have some great options in the following players. I have listed 3. For those who've seen these in action or have an opinion that is not biased, I would really like to know your thoughts. I suppose having a projector, High Def images are my most important thing. I love great audio too don't get me wrong but if there are some minor compromises to be made, I'd rather they be on the audio side of things. My pj is the 720p DLP Mitsubishi HD1000u. Have a 8 year old Pioneer Elite THX Ultra reciever that does have analog outs that I use with my XA-1 to achieve lossless sound. But at least for now, I'll have to either get a switcher or use the coaxial digital connection for the BD player. The reciever upgrade is way on down the line..... Panasonic's DMP-BD10a $599. General consenses seems to be that it has the best audio decoding of any BD player.... and is ready for any BD title that has a lossless track whether via PCM or True HD. Doesn't do 1080p 24 fps but my pj doesn't either. Might be another year or so before I will upgrade this to a full featured 1080 unit. The Panny is also said to be lightning fast with loading and the might be the most bug free of all HD players... Sony BDP-S300 $499 Does output 1080p 24 etc...but not sure if that really matters in my setup. Some avs members feel they see an image improvement over the Panny. Some don't too. Audio appears to be good, although no current True HD decoding. As much as Sony is behind the BD format, I can't imagine them NOT having a firmware upgrade to address this. The other thing is that only a few titles have True HD anyway but Sony is going to use this more it seems. The Disney films have all used PCM....Thiis player just came out so the jury is also still out. Samsung BD-P1200 $499 Great upscaler like Toshiba's XA-2. Not really a major factor for me though. Like the Sony, it can't decode True HD nor does DTS-HD??? Robert, from VE stated before that Samsung's 3rd Gen player will possess all the audio decoding needed. Some users have reported rather low volume levels and some lip sync issues.... Image on BD's is said to be as good as it gets. I suppose the bottom line is wanting the BEST image I can get from Blu-ray discs. I want the best audio too. The Panny is $100 more. I guess that's not much more considering everything but $100 is still $100. Thoughts? Thanks in advance.