Panasonic DVD-RV32K DVD Player, Black
It's the Audio boss, the Audio!
Sure, this is one great and inexpensive DVD player, manufactured by a consumer electronics giant that is dependable and mainstream in its design outlook.  YET...having owned a very expensive Sony DVD player some years ago, for which I paid close to $1000 for, the DVD-RV32 beats that one and many others now on the market hands down in feature sets--specifically audio quality variables.  Look at the audio specs for the various Toshiba models, for example, and their underachieving audio D/A codecs.  <BR>The DVD-RV32 features 192 kHz audio waveform sampling at 24 bits, an exceptional specification when compared to what else is out there---you will see numbers like 64 or 128 kHz sampling and anywhere from 10 bits on up resolution.  Ever wonder why some CD and DVD players have tinny sound?  It is because of low sampling of the original analog waveform coupled with little information about each sample (bit rate).<BR>The fact that this DVD-RV32 plays the requisite universe of DVD and CD video formats AND has better digital audio conversion than most home Stereo CD players on the market should make you want to throw out that cheap CD player you own and use this as your primary audio CD player as well as a first rate DVD playback unit.  <br />If quality audio is important to you as well as video entertainment, this is the unit to buy.