This is a pretty competent Blu-Ray player that not only plays Blu-Rays but DVDs and CDs too. So whether you buy this for video or audio, it will serve you well. The DAC for audio is a 24Bit/192KHz upsampling DAC. Video output is 1080 for full HD (via HDMI) enjoyment. HDMI version is 1.4a and has a second HDMI output that is dedicated for a subwoofer. For under $100 now, this is a real bargain for a player that plays the various formats with a good offering of features.
Unit is cosmetically in good shape with minor scuff marks here and there and a light scratch on the left side panel. Remote is included and manual can be found online. We do not have the original box but will securely pack this for safe shipping.