Hi Guys, I'm sure someone has offered their opinions on this before, but on Sunday I got my mate round and we tried the 100 up against the 300. The results were good, but not as good as expected for the difference in price. First off, you notice that the colour is more realistic on the 300. Watching Star Wars EP2, you could make out tonal differences on the skin on Yoda on the 300, whereas the 100 showed him mainly as a single colour. Secondly, the 300 has no screen door whatsoever that I could make out. I never found the screendoor on the 100 a problem as I was always sitting about 16 foot away from a 7 foot wide image. Thirdly, the picture is a lot brighter on the 300. Both PJ's are, and will remain set to low power as I can't see a discernable difference to justify replacing the bulb twice as often. On the negative side, the 300 picture is slightly soft, I guess this is what Kramer was speaking of when he criticised the screen smoothing technology. You can't say that it is soft or out of focus, it's just that it feels a little less sharp that it out to be somehow. Another negative is that whilst it is better than the 100, and the fan is quieter, and has less light bleed out of the fan, the difference in price is hard for me to justify. I'm lucky in that I bought the 300 cheap, but looking at what you can buy the 100 for now versus the 300, I still think the 100 is a very serious contender. On the whole, I think the 300 is great, and having now seen a HS10 in action, I can't see a whole heap of difference. For me the 300 has great colour, good contrast and black levels, is quite bright, possibly more importantly in some ways is that it's quiet, and lastly, I think it's great for the money. I'd thoroughly recommend it. If you have a 100 and are thinking of upgrading, please have a look at a 300 first, don't just buy it unseen as for the extra £800 or whatever it is, it may be a little less spectacularly different from what you already have.