One thing I couldn't stand about the S300/S301 though is the slow disc-load times for blu-ray not just when you first pop it in, but also to access different menus and portions of the disc. I'm not sure if this was remedied in the S350/BX1 (costco version) but that would be enough to make me consider the newer product. I know it's just load times, but it's annoying when you watch lots of movies and you know other products including Sony's own PS3 load and access blu-ray discs significantly faster.

larryV