I would say the Panasonic is the one ahead right now, but this will change I am sure in the next month or so as other players get released. I currently have access to the panny and it is a very nice picture, only a couple of firmwares have been released but this is amazing in the short amount of time it has been out. Panasonic is providing Excellent customer service. If I had to buy one right now I would buy the panny s97. Panasonic is releasing a 77s at teh end of march which should be pretty much the same. Also toshiba is releasing a new 5980 and a 6xxx model also. Lots coming down soon. hope this has helped >