If I'm not mistaken, HD TV's upconvert so the upconvert DVD players are not worth it. I don't know for sure if that's the case for all HD sets, but I know my Sony SXRD upconverts everything.

One benefit may be that the DVD Upconverter DVD Player has a HDMI cord.

I have to look into whether the SXRD upconverts everything. Interesting.

No , they are not worth it ! You might get better sound from the optical audio cable hookup , but since the tv does the final conversion they are a waste of money . Better to wait until the HD players come down in price .The Circuit City website has a RCA(a rebadged Toshiba) HD player for $409 and the reviews by the people that bought it seem to be mostly favorable .Don't like it take it back to CC . I'm waiting until these things have been out awhile and the price gets even lower and first generation bugs are worked out .