I'm looking for a quality comparison of these two units. Some of the main points I'd like to address are: the 54mHz video DAC of the Panny over the 27mHz of the Toshiba, the interface for playback of MP3/WMA files, and the audio quality of both. I was under the impression that the Toshibas were known for their superior video quality, but is this the case here? I also understand that the Panny does not exhibit the chroma bug, but as I have no progressive playing TV (yet), it's not a major issue at this time. One of the most prominant reasons for my purchase of a new player is the MP3 playback, so I'm really concerned about getting a good interface. Does either of these units use an on screen display of songs or something like this? I'm not all that confortable navigating through 70-some odd songs with a mere cd player display. Any info about either unit would be appreciated. Chris I forgot to mention something: is there a reason that the CP67 model shown on Panasonic's website looks much different than the ones shown on online retailer's sites? The one on the Panasonic site is quite a bit thinner. Anyone notice this?