After researching all possible blu-ray players that would be a good match for my samsung 40" LNT4071F, I came across this bad boy. Although some state this player doesn't have great resolution, those individuals are just connecting this device to this 60hz sets. My samsung LCD is capable of 120 Hz *5:5 pulldown* from 24 frame/s and is possible with this blu-ray player and makes for the best possible picture at an affordable price. Not having seen a blu-ray movie, I was in my glory when I popped in my copy of The Rock. This player also has a variety of inputs and outputs, but all I needed was the optical tos output and the HDMI output to hook it up to my device. I would also like to state that the netflix feature is definately worth the money. At first I was bummed that you have to hardwire an ethernet connection to this device since it is not wireless, however you get a better connection with a hardwire especially since i have other devices that like to use the wifi bandwidth at my residence. A definate buy for those with matching LCD TVs capable of At 120 Hz *5:5 pulldown* from 24 frames. Also I never had a blu-ray disk yet that couldn't be read by this player, and the load speed has never taken more than 30 seconds for even the most data rich blu-ray movies. No comment on the upconverting quality as I still use my Samsung DVD player and output 480i and let my set do the upconvert.