• $399
• Audio Decoding: DD, DD+, Dolby TrueHD, DTS
• Ins and Outs: HDMI
• Feature Highlights: 3rd gen HD DVD player with 1080p/24 output, DD+ and TrueHD decoding/transcoding (output as PCM over HDMI), upconverting HDMI and component outputs for standard-def DVDs

For those with HDMI switching that can handle 1080p video and multichannel PCM, the HD-A30 might just be the sweet spot for price and performance in Toshiba's HD DVD player line-up. It doesn't have multichannel analog outputs nor does it output TrueHD or DTS-HD MA in native bitstream form. Beyond that, it's seemingly identical to the $499 HD-A35, and includes the ability to output 1080p/24 and decoding of DD+ and TrueHD. Not the $99 Wal-Mart special but a lot for the money. Review pending.