I have both a Toshiba HD-D2 and an Oppo DV-980H. For upconverting via HDMI, they're pretty equal, with *maybe* an edge going to the Toshiba. The Toshiba also manages to sound really good via the Toslink (go figure). But the sound of the Oppo still trumps it--cleaner, more involving, more dynamic, and it decodes HDCD (noticeable improvement over std. redbook), and plays DVD-A and SACD. The Oppo is a little sound monster and it will take years (if ever) before a Blu-ray machine incorporates the music-playing capabilities of the Oppo at anywhere near the price.