Panasonic DMP-BD60K

Pros: -With the BD60, Panasonic adds VIERA Cast online content access to their previous entry-level model.
-The BD60 excels in its Blu-ray Disc playback and is very good at DVD upconversion as well
-The BD60 can decode all of the latest surround codecs.

Cons: Speed: the BD60 is not quite as fast to load discs as the Samsung BD-P3600 or the LG BD300
Limited online content: YouTube on a Blu-ray player is cool, but it doesn't compare to Netflix online streaming in terms of quality and selection of content.

Summary: Blu ray is an investment but now is a great time to build up a high quality home theatre system. Here we have a high end blu ray player with all the whistles and capablities at a great price. It is now possible to get blu ray movies at much more reasonable prices as well and more and more films come out on blu ray every week. I find that a true blu ray experience is better than seeing a film at the movies. The picture clarity is astounding and the audio with all the tru and lossless options on all discs now make the films more than come to life. Even dialogue driven films sound amazing. This Panasonic player also delivers video with great color contrast, crisp detail and a great line between blacks and whites. Audio again is impeccable.

I have only the highest praise for this player and also Panasonic themselves. I has to call them for one question I had and I was on hold only 1 minute and got the most helpful person. Everytime I called Memorex it included at least a 20 minute wait. Here is a blu ray player of the highest quality that will perform for you and it is available at a price that won't break your wallet.
http://reviewyourbluray.com