Before purchasing this player, I was completely satisfied with my 120 GB PS3 Slim, but then 3D came along and the PS3's inability to decode HD Audio while watching 3D reared its ugly head. I immediately sought a secondary player for the sole purpose of doing exactly that, play Full HD 3D and decode up to 7.1 channels of lossless audio. The Panasonic DMP-BDT210 was a no brainer, it came with a whole slew of features and a copy of Avator in 3D for free- not available on the open market at the time. Well, now that we know all that, I'm sure you are wondering how the player stacks up to the competition. The first thing I noticed when I unboxed the unit was the extremely sleek design; it has a Piano Black finish with a glossy front panel that flips down to reveal the disk tray. It complimented the overall look of my other components quite nicely, and didn't take up too much space either. At the time, this player had quite a host of features that were not present on other players of the same price such as: built-in Wi-Fi, Skype capability, Netflix, Pandora, DLNA support and much more. I've only used the built-in Wi-Fi for Blu-ray Live and to update the firmware, but it is nice to know that given the choice, i have several other features to choose from. The user interface is a bit cumbersome, with quite a few menus to go through to complete setup. With the ability to play 1080/24p and FullHD 3D, this player has outstanding overall picture quality. Regardless of what I have played on the unit, I've always been impressed with the picture quality the unit is able to produce. In the audio department, it has internal decoders for all the lossless formats and 192kHz/24bit DAC's. I have always let my receiver do the decoding by setting the unit to Bitstream, but I'm sure it would produce a high quality sound if i chose to let the player do the decoding and send to the receiver via PCM. The remote on this unit is oddly shaped and a bit stubby. I found it hard to use as the buttons are small, but no matter, I use my Harmony One remote for all my devices, so it isn't a concern for my setup. Please note there are some settings that are only available via the included remote and can have an adverse effect on your video quality if not turned off. To check the settings, simply hit the display button on the remote and cycle through the settings to see if they are to your liking. I found this player to be of extreme value, it is a step under the reference player in the product line, and set a conservative price. I am extremely happy with the purchase and would make it again given the option. Highly Recommended.