This is a review for DVD38.First of all I want to say that I'm well pleased with my purchase.I only paid $100,out of box.I would also like to thank whoever returned it to BESTBUY. I guess it was too highend.Whatever the case,I got a steal.It has all the connections I need,HDMI,COAX/ANALOG outs.Ofcourse I'm using the Coaxial to take full advantage of it's digital capabilties.It has handsome and very sleek profile and matches my AVR230 PERFECTLY.The HD picture is outstanding! King Kong looks and sounds amazing.Any movie I watch,impresses me with eye color,hair texture and depth.My daughter enjoys the cartoons I play for her,after I explain the quality she SHOULD appreciate.Overall the entire family can enjoy what makes DAD so happy.I'm not so sure that I would BLU-RAY.I love my HD-DVD38

Great crisp picture (which looks great in my HDTV) & excellent 5.1 audio sound.

While the CD sound sounds very good for a DVD player, the bottom line is CDs sound better on a CD player. The CD sound on the HD 31 is too bright but so are all DVD players in my opinion. Buyt this for DVDs. Buy a seperate CD player for CDs. You won't find a DVD player that plays Cds better then a CD player.

The picture & sound on the Harmon Kardon 31 DVD player is excellent. Very crisp picture & excellent 5.1 audio. I honestly would buy this over the Harmon Kardon 21(?) I forgot the exact number, which is $100 cheaper because it doesn't have DVD-A, but still doesn't sound as good on DVDs even though people claim the only difference is DVD-A. That's BS. I use an optical cable for my audio & componet cables for my picture. The sound for CD's is pretty good but the bottom line is CD players sound better no matter what the propoganda is. The plain truth is the HK 31 DVD player sounds way too bright for my CDs compared to my Pioneer PD-59 CD player. But I totally recommend this player for DVDs.