Early in the year my players arrived to replace my Panasonic 5 Disc non-upconverting player which I am now using as a multi disc CD player becuase it is getting very twitchy when playing DVDs.
I decided on the single disc upconverting Panasonic S77S.
Fantastic player and highly reccomended for anyone who is into picture quality on any size or age of TV.
review -
http://www.bytesector.com/data/bs-article.asp?id=503
It has more settings and sub menus than anyone would know what to do with which can be very confusing when trying to navigate at first. I can't really fault it though. The image it produces and the increase in sound quality that I have noticed over other players more than make up for the menu issues and it only being a single disc player. It is not just the crispness and quality of the image that is better with this player, there is also now a depth to the image on alot of DVDs that I had never seen before which is quite impressive. The increase in video quality is not just over HDMI. For a time I used an S-Video to RCA adapter to run the player out to a TV made in the 80's with spectacular results. We're not talking instant HDTV here, but as I've said, the increase in image quality on any screen is striking.
I also picked up a Toshiba SD4980 for my Region 0 and PAL needs.
It has nowhere near the picture or sound quality of the S77S, but its great for overseas DVDs.