I just picked up a Vizio 37" LCD TV and I love it. The thing that I wanted to do was get an upscaling DVD player or HD-DVD. Currently I have a Harmon Kardon DVD-31 player and although it was great on my old CRT, I'd like to take advantage of the better quality of the new TV. I've been reading the stickies and numerous posts on what players people like. I see that the Oppo is a favorite of a lot of people, but I was tinkering of the idea of getting the Toshiba HD-A2 and jumping into HD-DVD (and we don't need to mention the format war issue, I've been following that for some time). I have a rather large DVD collection, ~300, and I love watching movies whenever I can. Any help would be appreciated! TIA!

Oh and I take it that since my TV does not display 1080p than a model like the Oppo DV-980H would be pointless?

Go for the A2. It upscales as well as the Oppo, and plays HD-DVDs (which blow away any upscaled SD DVD). You can output 720p or 1080i, depending on the native resolution of your plasma.