Throw me on the Sanyo "ON/OFF no learn" pile. I own the Sanyo PLC-XP45 LCD projector and have been unable to learn the ON/OFF button either. No one -- ANYWHERE -- has been able to help me. Tried Sanyo tech support, but they shipped me over to Philips tech support. No dice either way. I would wager that the IR code is the same for ALL Sanyo remotes and one code would work for ALL of us. Please help.