This is for those on a very tight budget or simply need a second AVR for the bedroom, computer, or kids or introduce others to the joys of HT without breaking the bank. The normal price on this is $169.99 but right now it's on sale for $129.99 with a $30 rebate at www.CircuitCity.com . I hope this helps some of you in need (I bought it for my bedroom). A friend of mine owns this for his main theater (he's budget strapped and I gave him an old set of mine previous theaters speakers, amp, and sub) in a small 9' x 13' x 7.5' room. I will list the observed strengths and weaknesses. Strengths: 1) DD/DTS in 5.1, DPL2, with auto format decoding 2) Front AV input 3) 2 coax/1 optical digital input (addressable) 4) 96/24 DACs 5) 80hz cross-over points 6) Sleep Timer, I think it was 10 minute increments 7) relatively clean sounding at -10 db from reference Weaknesses: 1) spring clip connectors 2) remote (only controls other Sherwood products) 3) though the manual states this (as well as other online places) there are no 5.1 pre-outs or pre-outs on all channel. 4) composite video switching only. 5) If I remember correctly a grand total of 6 AV inputs (2 video rears/1 front) 6) power rated from 40-20k, @100 wpc (yeah right, and with a 200 watt power consumption?). 7) does have 5.1 inputs, but don't know if the volume control works with them (unlike past Sherwoods that didn't). 8) no accesory outlet to plug in other low powered gear (this is the first AVR that I've seen that lacks this so it was a shock to me though I've only used this in the past for my backlighting). 9) no digital output 10) no circle surround, DTS-neo, or 5-channel stereo modes. Hope this helps some of you on your decisions and limitations of this product. It does have a strong sub pre-out and I would highly recommend using a powered sub with this. Does anyone working at Circuit City know if this works with the upgrade program?