I am posting this here so that people that do not visit the pc forums can read it. As other people in these forums I have managed to build and use a computer (htpc) for dvd playback that can exceed in picture quality most of the high end dvd players that I compared it to. I have been using that for two years and the amazing picture quality and also the added bonus of having all your dvds ripped on hard disks and playing them at the press of a button through my movies (www.mymovies.name) , left my Lexicon RT-10 and Denon 3910 unused. The key to perfect upscaled dvd playback is Theatertek (www.theatertek.com) and using an Nvidia card (7600 and higher). Now with the release of Cyberlink PowerDVD Ultra 7.3 I have added the Xbox360 drive and the LG DB drive to the same pc and everything works perfectly and I can get excellent picture quality from the hd formats as well. The picture is as good as the hd stand alone players and the software can decode Dolby TrueHD and DTS HD. You need also to buy the Anydvd HD from Slysoft which removes region coding on BDs (big advantage to the stand alone players), HDCP protection and also lets you rip the HD-DVDs and BDs to your hard-disks. I have tested about 20 HD-DVDs and about 20 BDs (regions A and B) and they all work perfectly. Also mymovies is being updated at the moment so that you if you rip your HD-DVDs and BDs you can catalogue them as you do with your dvds and play them at the press of a button but instead of launching Theatertek you will be launching Powerdvd. For audio I am using the SPDIF of my motherboard (toslink is preferable for pcs) for dvds in theatertek so that my processor does the decoding, and the 6 analogue outputs for the HD formats so that Powerdvd does the decoding. The good thing is that both outputs work at the same time so changing from Dolby Digital (DVD) to DolbyTrueHD and PCM (HD-DVDs and BDs) is just a button press on my processor. I believe anybody that is a bit comfortable with pcs should consider the above solution. As i mentioned the pq is exceptional and also the cost of the Xbox HD-DVD drive is quite small (you will need powerdvd ultra 7.3 and Anydvd HD though). The BD drives are quite expensive but I heard rumours some cheaper (half-price) ones are coming out in a month.