I've seen a lot of 3D conversions in TVs and Blu-ray players. IMO, the LG is the best. I have an LG LM7600 passive set, and I enjoy watching conversions on it. It's conversion is better than my Samsung plasma and light years ahead of my Epson 6010's. It's almost as good as my 3D-Bee and in some scenes they're neck and neck. Since I shoot my own 3D, I'm almost never fooled by conversion, but for some distance shots I've taken with my JVC 3D camcorders (whose native lenses have a narrow interaxial spacing) the LG conversion (or 3D-Bee conversion) looks better than the native 3D. That's not the norm, of course, and it's not true for close ups and most medium shots, but that it works as well as it does is surprising for real time conversion. Any 2D to 3D converter is going to fail, and fail often, but it has its place. I enjoy it on my LG, despite its limitations, but I won't argue with anyone who says they don't like conversion. It's a very subjective experience.