Panasonic Smart Network 7.1 Channel 3D Blu-ray Disc Player with SD/ SDHC/ SDXC Compatible Media, HDMI Output, USB

The Panasonic DMP-BDT500 features a 192 kHz/32-bit audio DAC along with "high-grade audio parts (gold plated terminals, high grade electric capacitor and insulator)" which Panasonic claims leads to faithful audio reproduction. Also new this year is FLAC audio support, while hardware features include two HDMI outputs and integrated Wi-Fi.