I am buying a new dvd player tomorrow and am struggling between the 2. It is going to be used for 95% dvd watching. All of the dvd's I have, watch, are for widescreen. My tv is a 46" hitachi. I am obviously looking for the one with the best pq and sq. I can pick up the denon for 315 or the panny for 300 but I can only get it in silver which sucks but I'll live with it if it is that much better of a deal/player. If it is impossible to tell the difference I will go with the denon as it is local and the panny I'll have to order.