Well folks i have played with the sony bdps760 blu-ray player............................And wow what a massive step up from my old 60gig ps3.Even on my 32d3000 the diffrence is astounding.,also uses my 10 bit panel to full effect,I can see sharper,more colorfull insight with the picture.and loads more detail.blu-rays i tested were,hancock,gladiator,wall-e,cars,i-robot.Dvds look good as well,But im a firm beliver that you buy a blu-ray player for watching blu-rays.the so-called upscaling thing does not bother me.dvd is standard def,end of.But yes this is an amazing bit of kit,so its back in the shop.....with my name on for christmas.Audio wise its also very good but i could not tell any diffrance between the player decoding or my amp.But it was nice to see the pretty hd logos on my amp.