After buying an Onkyo 595 and finding that my GE 1105p player (hey, it was cheap and I was broke) wouldn't pass a DTS signal, I broke down and bought the Panasonic based on all the reviews I could find and on the advice of people here in the HTF. I hooked up my S-video and optical cables, and my review can be summed up in one word: WOW! I wasn't expecting the picture quality to be that much different from my old player, but found that I had to recalibrate my TV using Avia on the Panny. I don't know if it's the unit's lack of the "chroma bug" or not, but I was able to raise the color level on my tv because red was about 10% less prominent. And speaking of color, I found (again using Avia) that the level of each color was closer to being equal. After adjusting black level a bit, I am very impressed with the shadow detail I get out of this unit, especially in comparison to the GE (which made all shadows look brown). I ran through several anamorphic discs to see how the 4x3 conversion was, and there were noticably less artifacts on problem scenes with the Panasonic. Also, the picture just seemed sharper and smoother overall. With my GE, the opening credits of The X-Files: Fight The Future DTS (with the black oil swirling about) would create all kinds of wierd motion problems with jagged edges. The Panny was crystal clear with this disc, with no problems whatsoever. I tried several discs that use seamless branching, and the Panasonic handles these transitions well (which was a concern of mine). CD-R/CD-RW discs play great in the RV31K, although there is a bit longer load time for it to detect the disc. For kicks, I popped in one of my MP3 discs to see how it sounded. While MP3's encoded at 128k sounded really thin and noisy, those at 192k and higher sound fantastic. I popped in the CD of an album that I had in MP3 as a backup so I could compare the sound of the two, and there were only very subtle differences. That being said, the player lacks the ability to navigate file lists and doesn't allow random playing of tracks, so I probably won't get much use from the MP3 feature (except perhaps parties). The RV31 also has a lot of features that are worthless to me (bass boost, dialogue enhancement, cinema mode, subwoofer output, etc.), but that would be good for the average joe with no 5.1 setup. Overall, I couldn't be happier. For $200, I can't imagine there being a better general purpose player than this. Now I just gotta' move my sub around the room a bit and I think I'm done... until I break down and get an SVS.