I originaly bought a Panny BD60 and thought the player was awesome. I ended up returning it because it had some freezing issues and wasn't sure if Panasonic was going to fix it within a reasonable time....Enter the Sony S360. At first, I thought this Sony player was awesome, nice looking and even better PQ, I even think the PQ was better than the Panny. But.....I don't have an audio equipment so the player was hooked directly to the TV. The first thing I noticed was the audio on some movies with the legacy Dolby audio was way too low and the dialog hard to hear. You have to raise the volume to like 70 or 80 just to hear the dialog, but when the action started it becomes way too loud. I played around with the audio settings including the DRC but that did not help much. There's a TV mode that you can use, but basically what it does is compressed the sound so much that explosions and gun shots just doesn't sound right. In other words, it sux. Then there's the movies with the HD Master Audio. Again, dialog hard to hear, and action sequences way too loud. So, the audio on this player was the deal breaker for me. Maybe because I don't have any audio equipment? Maybe, I don't know but I went back to the Panny BD60 which they just released a firmware update that supposely fixed the freezing issues. I am much more happier with the Panny player, and it also has a "Dialog Enhancer" that makes the dialog much more louder and clear without having to use compression. Hope this helps out people that are looking into buying the Sony S360 player.