Hi, I recently returned my 5 disc DVD player and is currently looking for a good digital video source that will produce good audio. In fact, the audio aspect is more important to me than video since I only have a 2 channel stereo pre/power amps setup. Panasonic is introducing the Panasonic DVD-S35S Ultra Slim Progressive Scan DVD player that provides DVD-Audio capabilities. Philips has the Philips DVD763SA Multi-Channel SACD/DVD Player, no progressive scan but has SACD capabilities. I am inclined towards the Panasonic because it has progressive scan. This means I can upgrade to HDTV in a later date and already have progressive scan. However, Philips may have better audio capabilities. Any opinion and suggestion is highly appreciated. Thanks in advance.