Player must be Profile 2.0 (BD Live), be able to output 24p, have built-in HDD space for downloads, can either bitstream or decode all the HD audio codecs (DTS HD MA and DolbyTrue HD), have external 7.1 outputs in the rear, user can adjust picture settings (contrast, gamma, etc...) and be wi-fi ready. The best BD in terms of PQ is Panasonic BD-30. It bitstreams perfectly all the HD audio codecs, quick load and play and it is Profile 1.1. Downside is its doesn't upscale SD DVD, and no ethernet port. Sony S-300 is not even profile 1.1, cannot bitstream HD audio codes, load and play like an eternity. Worst players are Samsungs, slow and buggy, you hear more complaints than praises from their players, but can bitstream HD audio codec if you update to FW 1.6. The player everyone is lusting for will be the Panasonic BD-50...