Price Paid:  $140.00 from Visions

Summary:
I bought this unit because of the HDMI output and upconversion to 720P to accomodate my new projection TV. Similar units have recieved bad performance reviews, so I decided to try the Samsung. At Just $140, I couldn't argue with the price.

I have to say in order to appreciate the upconversion features, you need at least a 720P display with either HDMI or component video input. Othewise you are wasting your money. As far as HDMI goes, I connected my TV inputs with both the HDMI and component video and toggled back and forth between the two and could see little difference, but stayed with the HDMI because Samsung gave me a free cable with the unit.

The upconversion in he Samsung works great. Even older DVDs are given new life and detail. Lawrence of Arabia looks better than it did in the theater. The same is true with Onece Upon a Time in the West.

Controls and setup are intuitive and easy to use even without looking at the manual.

The only negative thing I can say about the unit is that at the beginning of a DVD it sometimes takes a 1/2 second to "find" the proper resolution. I consider this minor, but if a person is prone to panic it may be a problem.

Strengths:
Upconversion, ease of use.

Weaknesses:
Delay in "finding" resolution