3D Player that can play MKV via USB/NTFS

In the market for 3D player. The player should be able to play regular AVI/MPEG and most importantly MKV formats from USB drives (greater than 4 GB drives) that was formatted with NTFS.. If it can do 2D to 3D upscaling, that is preferable. Also the device should have some sort of network connectivity (wired or wireless).

Can someone suggest few good players which will fall in to this category?
I guess it will under LG/Sony/Samsung/Panasonic ..