I think it's a decent Blu-ray player for the money. Be sure to check feature list to see if it will do everything you need. A weakness is the standard DVD playback but that seems to be with all of the current BR players for now. 720p is still HD and should look better than even upscaled DVD but who can say whether it would look as good as the Westinghouse, maybe not, as, good, if the Westinghouse was a true 1080p. Sony uses the same video chip in the 300, 500 and even the s2000, it would be interesting to see them side by side to compare PQ.