As the title says I just picked up the Philips BDP32800 3D Blu-ray player for £89 primarily to use with the LG D2342P 23" monitor when it arrives later. I just wanted to share my initial thoughts on the 2D playback over HDMI. I tested this with my Panasonic AE9000 projector and I have to say it pleased me in all departments. Mainly in the video formats that I tested it with..it played everything that I threw at it. Either using the USB or disc facility it played MP4 (YouTube 3D videos) and more importantly for me Transport Streams. I do a lot of recordings via DBViewer both MPG and TS and the Philips played the recordings flawlessly. It could pause, fast forward x 32 and zoom in to the TS files too....very flexible. The upscaling was stunning. Even on an 100" screen my DVD of U-571 (which admittedly has a very good picture anyway) almost looked as good as Blu-ray. Even some of my first generation DVDs with poorer transfer (e.g. Get Carter) were a huge improvement. I was really pleased with both the SD and HD playback especially as the manual only seems to promote DivX as the main file format. It does so much more. I'm yet to receive my 3D monitor to test 3D performance but if it's as good as 2D playback, no doubt I will be very pleased.