I currently own a 3-year old 5.1 Kenwood VR-509. This unit works well but I have been looking for an excuse to upgrade it with one of these new 7.1 receivers that upconverts both composite and S-video inputs to component, which would greatly simplify connection to my Toshiba HDTV. Besides this upconversion feature, the most important thing that I am looking for in a receiver is good connectivity with plenty of inputs. As a minimum, I need the same capability as my Kenwood VR-509 with 4 sets or rear-mounted A/V connections. Front A/V connections may be convenient for people who have camcorders and other portable equipment but I don't, so I consider that set of connections pretty much wasted because using them permanently creates a rather unsightly set-up. Besides good connectivity, simple operation and a well-written manual without gibberish are also important to me. After a good deal of research, I have pretty well narrowed my choice between the Denon AVR-2105 and the Onkyo TX-SR502. Both units feature component upconversion and have 4 sets of rear A/V connections including 3 component inputs. The Denon is a bit cheaper ($550 to $650) than the Onkyo ($650 to $750), but the Onkyo has 100 watts per channel versus 90 for the Denon and it is certified THX Select. This last feature, however is not all that important to me because 1) I don't believe my earing is that discriminating and 2) I only have a $500 set of speakers and I don't plan to upgrade these anytime soon. Does anybody out there has any recommendation to help my choice in terms of simplicity of use and reliability of the equipment? Also, I am missing the mark and is there some other receiver out there that would better fit the bill? Thanks for your help.