This DVD player is the best available for HD up-conversion. I have a SONY XBR HD TV and I bought a Denon DVD player to up convert DVD images to 1080i. I got all sorts of scan lines when up converting the signal, which according to Denon is "expected". Not what I expected. So I saw reviews about the OPPO DVD player and thought, heck its under 200$ what could it hurt. I couldn't be more pleased! NO scan lines, better picture quality, and better sound quality (wasn't expecting that). The true test was that my wife even noticed a significant difference. The Denon receiver "seemed" to be built better, i.e. heavier and made more of steel, but then again I don't go around picking up my DVD player I watch DVDs on it so who cares!