trying to help a friend out (who has no net access and minimal budget) and get the most value for his dollar. I believe his television is a mid range 27" sony or panasonic. there is an s-video input but no component inputs. the receiver is an HK AVR220 with the JBL NSP1 speaker system. MP3 capability would not be much of a benefit since I'd be his only source for these CDs. anyway, I'm looking for the best value in the $100 price range. thanks in advance.