Ive been going over this constantly for a couple of weeks now and am still undecided. Ive treated my self to a 37" Panasonic PX70 and amazed by the PQ of SD material as it does such a good job of upscaling. Ive tried several HD clips from my PC and found them to be ok, but not great - possibly because the TV doesnt process any material from VGA. The one thing that ultimately crops up each time Im temped to jump on the HD bandwagon the question "Would I be able to tell the difference?" I sit nearly 10 feet away from the screen which, on a 37 inch set would mean from a resolution standpoint, 576, 720 & 1080 would all look identical due to the limitations of the human eye. DVDs look great and fail to see how much of an improvement HD would make. Does anyone here have a similar setup with HD and are able to see any PQ improvements? Ive read countless reviews of how great HD is from both format camps but I bet that is from viewing it close up and not from their normal seating position. I probably will join in at some point, despite my scepticism of HD, but I suppose it would be nice to hear some realistic opinions of how HD looks, not by sitting 3 feet from the screen.