I have a samsung as a source cd player and dvd output HDMI. The 2 output are very good.

sound quality come from a Burr-brown PCM1753, and HDMI out from Zoran HDxtreme wich is very good on my samsung plasma.

you can read the burr-brown spec here
http://focus.ti.com/docs/prod/folders/print/pcm1753.html?lpos=Middle_Container&lid=Alternative_Devices#topsidemarking

Smart choice, good sound in stereo only ! digital out is not good at all.Great picture quality when it burn.

I exchanged the samsung for the panasonic dmr es25 and it's a lot better !

digital output using optical out sounds great !

It beats the samsung dvd-r135 for sure.