Same here....I can only comment on the Panasonic. I just bought my A120 from Mercata for $208 (including shipping!) and I LOVE IT! I have also played the Matrix with no problem. I did quite a bit of research and I don't believe you can beat the A120 for $208.... The only thing I have heard about that might compete is the Toshiba 2109. If you want a budget DVD player and don't need the decoder onboard....I think you have to consider the Panasonic and the Toshiba. Good luck!