I think there is a AQ difference between bitstream and LPCM. But the difference is not so distinct compared to say VCD vs DVD AQ. LPCM is still lossless audio decoding. The only improvement I have seen is in the dynamic range. The separation is better. To tell you the truth, the difference between a well mastered lossy track (DD5.1, DTS) compared to a decently mastered lossless track (DTSHDMA, Dolby TrueHD) is also difficult for most people to hear. The differences are there, but it is not a black and white difference. A person would have to really spend the time to hear the differences.

On another note, the differences between a S350 and a BD60 would be very difficult to quantify. Even a side by side would not show a very different PQ. If a display is capable of accepting a proper 1080p/24fps signal from either BD player without messing it up, I would be very hard pressed to see a difference.

The buyer would need to compare other features ie, DVD upscaling if he/she is also planning to use the player for that. Panasonic uses the Uniphier Chip for the task and it is very competent. The Sony uses its own propriety chip for upscaling and it is also very good. Another thing to note would be the speed of operations if it is important to the buyer. Since both companies are very good in firmware support, I do not see a problem in that.

Both players are very competent players. I think it is purely up to personal preference.

Thanks bro
I like this part the most

i nearly bought the s350...but decided to get bd35 instead.

it wasnt based on pq or sq....

the main thing was that stupid recessed USB connector behind the S350...vs the SD slot in front for the BD35...think its the same for BD60...plus.....panasonic is slimmer/flatter

Thanx anfieldude for very clear explanation ..

Simply trust our eyes n ear...

I think S350 USB port behind there is for extra memory to do BD live only. There's a way to fix that if ur thumb drive can't fix. It's all over the net. Yeah Sony a bit jahat when it comes to this sort of thing. They want u to use their brand all the way even if its only a memory stick.

yes..i know that port is for BD-live function.

they made it recessed in order to use their micro vault...i bought transcend's jetflash because of that....anyway....simply being behind doesnt make it as useful as the front micro SD slot

plus..panasonic's sd slot..i have been using it to view photos as well.

Yep if u need the feature than BD60 is better

[WTS] PANASONIC-BD60 RM 1180.00

new i assume?

nice explanation bro, really hope u can help me calibrate my system la...