Hard to believe that CES 2007 was the venue at which Samsung launched its second-generation Blu-ray player, as just 12 months later we're staring the fourth-gen unit right in the face. Coming this May, the BD-P1500 will support 1080p playback (not to mention 720p / 1080i / 1080p DVD upconversion), 7.1 PCM, Dolby Digital Plus, Dolby TrueHD, DTS-HD HR and MA, Bitstream audio output via HDMI, HDMI 1.3 with CEC and the obligatory Profile 1.1. Meanwhile, the firm is also announcing its forthcoming combo player, and for those out there who have yet to successfully hunt one down or are just too frightened by the reports of lackluster audio performance, you may want to hit the pause button 'til May. The BD-UP5500 (pictured after the break) handles Blu-ray / HD DVD discs and supports 1080p24, but otherwise remains functionality identical to the P1500. The pain? $399 for the BD-P1500, $599 for the BD-UP5500.

Not too long ago we asked you what the best Blu-ray player was and as many would expect one of the hottest answers was the PS3. At $400, with the PS3's ability to be updated to support just about any new Blu-ray feature, it seems like the best value; but there's one thing about the PS3 that is often overlooked. No, we're not talking about the lack of IR remote (easily solved with a $15 adapter) we're talking about the limited audio codec support. Sure, the PS3 supports Doby TrueHD decoding internally, but it lacks a big one, DTS HD. For whatever reason, the PS3 does not support bitstream output -- no, not even TrueHD -- only PCM, and since there's no DTS HD decoder built in, that leaves out one of the hottest new codecs. Sure, only ~15% of Blu-ray titles even include a DTS HD sound track, but judging by the upcoming releases from Sony, Disney, Fox, New Line and Lionsgate, we'd say this number is going to get a lot bigger. At this point, the best option is the Panasonic DMP-BD30 and a newer HDMI 1.3a A/V receiver with all the decoders built in, but who knows, maybe Sony will figure out a way to upgrade the PS3.